Anti-avoidance

– see Anti-avoidance

Excluded transactions

Legislation/Regulatory – LBTTSA13 Sch. 5, para. 6

Linked transactions relating to

Legislation/Regulatory – LBTTSA13 Sch. 5, para. 5

Partnerships

Legislation/Regulatory – FA2003 Sch. 4ZA, para. 14 ; FA2016 s. 128(3)

Rate of tax

Higher-rates transaction

Commentary – Stamp Taxes Reporter ¶50-107

Planning points

Commentary – Stamp Taxes Reporter ¶50-125

Transfers involving

Commentary – Stamp Taxes Reporter ¶50-120

Relief

Legislation/Regulatory – FA2015 s. 69

Relief, overview

Legislation/Regulatory – FA2015 s. 69 ; LBTTSA13 Sch. 5, para. 1

SDLT relief

Commentary – 5.25.6

Single transaction relating to

Legislation/Regulatory – LBTTSA13 Sch. 5, para. 4

Transfers involving, stamp duty land tax relief

Adjustment for change of circumstances

Legislation/Regulatory – FA2003 Sch. 6B, para. 6

Amount of tax chargeable

Legislation/Regulatory – FA2003 Sch. 6B, para. 4

Dwelling, rules for determining

Legislation/Regulatory – FA2003 Sch. 6B, para. 7

Enquiries into returns

Legislation/Regulatory – FA2003 Sch. 10, para. 12(2A)
HMRC Guidance – CH23540 ; SDLTM07100 ; SDLTM23013 ; SDLTM31905 ; SDLTM50100 ; SDLTM50200 ; SDLTM80010

Generally

Legislation/Regulatory – FA2003 s. 58D, Sch. 6B

Interest on unpaid tax

Legislation/Regulatory – FA2003 s. 87(3)
HMRC Guidance – SDLTM13155 ; SDLTM13185

Key terms

Legislation/Regulatory – FA2003 Sch. 6B, para. 3

Partnerships

Legislation/Regulatory – FA2003 Sch. 15, para. 11(2C), 19(2C)

Percentages

Legislation/Regulatory – FA2003 Sch. 6B, para. 5
HMRC Guidance – SDLTM34250

Relevant transactions

Legislation/Regulatory – FA2003 Sch. 6B, para. 2

Transfers, relief

Extension to shared ownership

Commentary – Stamp Taxes Reporter ¶70-900

Linked transactions

Commentary – Stamp Taxes Reporter ¶11-338

Transactions to which Sch. 6B applies

Commentary – Stamp Taxes Reporter ¶70-900