SDLTM09850 - SDLT - increased rates for non-resident transactions: Contents

1. SDLTM09850A

   Introduction - section 75ZA and Sch 9A FA2003
2. SDLTM09855

   Commencement and Transitional Rules - para 6 Sch 16 Finance (No.2) Bill 2021
3. SDLTM09860

   Non-resident Transactions - para 2 Sch 9A FA03
4. SDLTM09865

   Meaning of dwelling - para 20 Sch 9A FA03
5. SDLTM09870

   Rates of SDLT which apply to non-resident transactions - s75ZA FA03
6. SDLTM09870A

   Application of the temporary reduced rates of SDLT to non-resident transactions
7. SDLTM09875

   Joint purchasers - para 2(1)(a) Sch 9A FA03
8. SDLTM09880

   Non-resident in relation to a chargeable transaction: Individuals, basic rule - para 4 Sch 9A FA03
9. SDLTM09885

   Spouses and civil partners of UK residents - para 12 Sch 9A FA03
10. SDLTM09890

    Non-resident in relation to a chargeable transaction: Individuals, special cases - para 5 Sch 9A FA03
11. SDLTM09895

    Non-resident in relation to a chargeable transaction:Crown employment - para 6 Sch 9A FA03
12. SDLTM09900

    Non-resident in relation to a chargeable transaction: Companies - para 7 Sch 9A FA03
13. SDLTM09905

    Non-resident in relation to a chargeable transaction: Companies, first condition - para 7(2) Sch 9A FA03
14. SDLTM09910

    Non-resident in relation to a chargeable transaction: Companies, second condition - para 7(3) Sch 9A FA03
15. SDLTM09915

    Non-resident in realtion to a chargeable transaction: Companies, second condition, non-UK control test - para 9 Sch 9A FA03
16. SDLTM09920

    Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test, general partners - para 9(7) Sch 9A FA03
17. SDLTM09925

    Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test, attribution of rights and powers - para 10 Sch 9A FA03
18. SDLTM09930

    Non-resident in relation to a chargeable transaction: Companies, second condition, excluded companies - para 11 Sch 9A FA03
19. SDLTM09935

    Non-resident in relation to a chargeable transaction: Companies, second condition, examples
20. SDLTM09940

    Bare trusts acquiring new lease; and purchases by settlements where a beneficiary entitled to occupy, or to income from, dwelling - paras13 and 14 Sch 9A FA03
21. SDLTM09945

    Co-ownership authorised contractual schemes - para 15 Sch 9A FA03
22. SDLTM09950

    Alternative property finance - para 16 Sch 9A FA03
23. SDLTM09955

    Completion of contract previously substantially performed - para 17 Sch 9A FA03
24. SDLTM09960

    Completion and amendment of land transaction return where an individual becomes UK resident after return delivered - paras 18 and 19 Sch 9A FA03
25. SDLTM09960A

    Completion and amendment of land transaction return where an individual becomes UK resident after return delivered - Effect of rules applying to spouses and civil partners of UK residents
26. SDLTM09965

    Record keeping and evidence of presence in the UK