Acquisitions and disposals

Commentary – ¶301-200

Buyer and seller

Commentary – ¶301-100

Chargeable

Commentary – ¶301-050

Chargeable interest

Commentary – ¶301-150

Commonhold

Commentary – ¶301-350

Completion

Commentary – ¶301-420

Contract and transfer

Commentary – ¶301-410

Contracts for transfer to third party

Commentary – ¶301-440

Effective date

Commentary – ¶301-300

English transaction

Commentary – ¶301-800

Exchanges

Commentary – ¶301-550

Exchanges of interests

Combination of exchange and gift

Commentary – ¶303-410

Generally

Commentary – ¶303-400

WRA interpretation

Commentary – ¶303-420

Exempt interests

Commentary – ¶301-250

Exempt transactions

Acquisitions

Commentary – ¶302-200

Assents

Commentary – ¶302-400

Chargeable consideration

Commentary – ¶302-100

Dissolution

Commentary – ¶302-300

Divorce

Commentary – ¶302-300

Generally

Commentary – ¶302-000

Variation of testamentary dispositions

Commentary – ¶302-500

Generally

Commentary – ¶300-000¶301-000 ; ¶314-000

Group relief

Commentary – ¶301-490

LTT calculation

Commentary – ¶311-000

LTT treatment

Commentary – ¶301-350

Ordinary partnership transactions

Commentary – ¶306-200

Practical issues

Commentary – ¶301-480

Pre-emption

Commentary – ¶301-500

Priority of section 10 over section 11

Commentary – ¶301-485

Registration requires for return

Commentary – ¶313-800

Representative capacity

Commentary – ¶309-500

Section 12

Effect

Commentary – ¶301-470

Generally

Commentary – ¶301-460 ; ¶301-490

Part transfer

Commentary – ¶301-475

Rule

Commentary – ¶301-465

Statutory background

Commentary – ¶300-010

Substantial performance

Amount of consideration paid

Commentary – ¶301-430

Generally

Commentary – ¶301-430

Separate and notifiable transactions

Commentary – ¶301-430

Subsequent rescission/annulment

Commentary – ¶301-430

Taking possession

Commentary – ¶301-430

Transfer form

Commentary – ¶301-400

Transfer of rights

Original contract

Commentary – ¶301-450

Welsh transaction

Commentary – ¶301-800

WRA certificate

Commentary – ¶313-800

WRA guidance

Commentary – ¶301-810