Policy paper
Obsolete miscellaneous Statements of Practice
Published 1 January 2014
© Crown copyright 2014
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| Title | Year | Ref | Notes |
|---|---|---|---|
| Stamp Duty: conveyance in consideration of a debt | 1978 | SP05/78 | |
| Development Land Tax: negotiations on liability | 1979 | SP02/79 | |
| Stamp Duty: convertible loan stock | 1984 | SP03/84 | |
| Development Land Tax: double taxation conventions | 1984 | SP04/84 | |
| Stamp Duty: treatment of securities dealt in on the Stock Exchange Unlisted Securities Market | 1984 | SP09/84 | |
| Stamp duty: conveyances and leases of building plots | 1987 | SP10/87 | Superseded by SP8/93 |
| Stamp duty: conveyances and transfers of property subject to a debt - section 57, Stamp Act 1891 | 1990 | SP06/90 | |
| Stamp Duty and VAT: interaction | 1991 | SP06/91 | Superseded by SP11/91 |
| Stamp Duty and VAT: interaction | 1991 | SP11/91 | |
| Double Taxation relief: status of UK/USSR convention for the avoidance of double taxation | 1992 | SP03/92 | Superseded by SP4/01 |
| United Kingdom/Yugoslavia Double Taxation Convention | 1993 | SP06/93 | Superseded by SP3/04 |
| Stamp Duty: new buildings | 1993 | SP8/93 | |
| Stamp Duty - disadvantaged Areas Relief | 2003 | SP01/03 | |
| Stamp Duty Land Tax: disadvantaged Area Relief | 2004 | SP01/04 | |
| Double Taxation relief: status of the UK’s double taxation conventions with the former Socialist Federal Republic of Yugoslavia | 2004 | SP03/04 | Superseded by SP3/07 |
| VAT Strategy: Input Tax deduction without a valid VAT invoice | 2007 | SP01/07 | |
| United Kingdom branches of foreign banks | F02 | Superseded by Section 67, FA 1982 | |
| Close companies: apportionment of income and the consequentials for Capital Gains Tax: close companies in liquidation | F03 | Superseded by ESCs A36 and D12 | |
| Double taxation relief - status of the UK’s double taxation conventions with the former USSR and with newly independent states | 2001 | SP4/01 |