Stamp Duty Land Tax Manual

SDLTM24700 - Seeding relief for Co-ownership Contractual Schemes & PAIFs: Contents

1. SDLTM24705

   General Overview
2. SDLTM24710

   Property Authorised Investment Fund (PAIF): Introduction
3. SDLTM24715

   Co-ownership Authorised Contractual Scheme (CoACS): Introduction
4. SDLTM24720

   Reserved Investor Fund (RIF): Introduction
5. SDLTM24725

   Basic Conditions for Seeding Relief
6. SDLTM24730

   The Seeding Period
7. SDLTM24735

   Restriction on Relief
8. SDLTM24740

   Further restrictions for RIFs
9. SDLTM24745

   Withdrawal of Relief
10. SDLTM24750

    Ceasing to Qualify as PAIF/CoCS
11. SDLTM24755

    Conversion of a RIF to a CoACS
12. SDLTM24760

    Revocation of RIF entry notices
13. SDLTM24765

    Portfolio Test Not Met
14. SDLTM24770

    Relevant Disposal of Units
15. SDLTM24775

    Dwelling Occupied by Non-Qualifying Individual
16. SDLTM24780

    Genuine Diversity of Ownership Ceases – CoACS
17. SDLTM24785

    Making a Seeding Relief Claim