SDLTM20200 - SDLT - Freeports relief – contents
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SDLTM20205SDLT - Freeports relief – general
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SDLTM20210Qualifying freeport land
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SDLTM20220use of land in a “qualifying manner”
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SDLTM20225use of land in a “non-qualifying manner”
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SDLTM20230use of land in a “qualifying manner” – definitions
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SDLTM20240relief for ancillary land (para 3(3))
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SDLTM20250transaction land situated outside a freeport tax site
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SDLTM20260leases and rent
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SDLTM20270attributing chargeable consideration
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SDLTM20280100% relief
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SDLTM20285partial relief
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SDLTM20290no relief
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SDLTM20300meanings of dwelling and residential property
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SDLTM20310treatment of residential property
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SDLTM20320control period and withdrawal of relief
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SDLTM20330withdrawal of relief – exceptions
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SDLTM20335withdrawal of relief – partial disposal
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SDLTM20340alternative finance