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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Group Tax Bulletin article: Contents

The following article appeared in Tax Bulletin 70 (April 2004):

This article gives practical and technical guidance on claims for group relief in stampduty land tax (SDLT) under Schedule 7 to the Finance Act 2003 (see http://www.legislation.gov.uk/ukpga/2003/14/part/4/crossheading/reliefs. It deals with material which waspreviously covered by the Statement of Practice issued for stamp duty group relief, SP3/98 publishedon 13 October 1998. That Statement does not apply to SDLT but will continue to apply tostamp duty.