SDLTM27000 - Reliefs: Right to buy transactions, shared ownership leases etc: contents

1. SDLTM27005

   General overview FA03/S70 and FA03/SCH9
2. SDLTM27010

   Definition of right to buy FA03/SCH9/PARA1
3. SDLTM27015

   Guidance on the Stamp Duty Land Tax treatment of right to buy transactions
4. SDLTM27020

   Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2& PARA4
5. SDLTM27030

   Market value election where freehold reversion is available: detailed conditions FA03/SCH9/PARA2
6. SDLTM27040

   Market value election where freehold reversion is available: treatment of freehold reversion FA03/SCH9/PARA3
7. SDLTM27050

   Market value election for leasehold property where additional shares may be purchased: detailed conditions FA03/SCH9/PARA4
8. SDLTM27060

   Treatment where market value not made: staircasing transactions FA03/SCH9/PARA4A
9. SDLTM27065

   Treatment where market value not made: effect of linked transactions rules FA03/SCH9/PARA4B
10. SDLTM27070

    Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6
11. SDLTM27071

    Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13
12. SDLTM27072

    Shared ownership trust: introduction FA03/SCH9/PARA7++
13. SDLTM27073

    Shared ownership trust: general conditions FA03/SCH9/PARA7
14. SDLTM27074

    Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8
15. SDLTM27075

    Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10
16. SDLTM27076

    Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12
17. SDLTM27077

    Rent to shared ownership trust: treatment of transactions FA03/SCH9/PARA14
18. SDLTM27080

    Notes to assist the completion of the SDLT1 land transaction return