SDLTM07550 - Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents

1. SDLTM07600

   Effective date of a transaction FA03/S119
2. SDLTM07700

   General guidance
3. SDLTM07750

   Substantial performance at completion FA03/S44(3)
4. SDLTM07800

   Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
5. SDLTM07850

   What is substantial performance FA03/S44(5)
6. SDLTM07900

   Purchaser takes possession FA03/S44(5)(a)
7. SDLTM07900A

   Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example
8. SDLTM07950

   Substantial amount of the consideration FA03/S44(5)(b)
9. SDLTM08000

   Substantially performed and later completed FA03/S44(8)
10. SDLTM08050

    Substantially performed and later annulled FA03/S44(9)
11. SDLTM08100

    Definitions FA03/S44(10)
12. SDLTM08150

    Conditional contracts
13. SDLTM09000

    Options and rights of pre-emption FA03/S46(3)
14. SDLTM09050

    Section 75A Finance Act 2003: Introduction and contents
15. SDLTM09500

    Higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents
16. SDLTM09730

    SDLT - higher rates for additional dwellings: Contents
17. SDLTM09850

    SDLT - increased rates for non-resident transactions: Contents