Declaration not linked with staircasing transactions

Commentary – ¶304-585

Definitions

Commentary – ¶304-550

Generally

Commentary – ¶304-550

Market-value election

Commentary – ¶304-565

Reliefs

Commentary – ¶304-560

Rent scheme

Commentary – ¶304-590

Rent to mortgage transactions

Commentary – ¶304-595

Transfer of property on termination of trust

Commentary – ¶304-570

Treatment of additional payments where no election made

Commentary – ¶304-580

Treatment of staircasing transactions

Commentary – ¶304-575