SDLTM09370 - SDLT paid for disregarded land transactions: Section 75C (10)

(This page was introduced on 15 January 2020)

Where SDLT has been paid in respect of a land transaction that has been disregarded under Section 75A, the amount paid is deemed to have been paid in respect of the notional transaction between V and P in respect of which a return is required.

The additional amounts of SDLT arising from the notional transaction will then need to be paid.