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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Alternative property finance

Land sold to a financial institution and leased to an individual: Scotland: The secondtransaction FA03/S72(3)

Relief from stamp duty land tax may be claimed by the individual on the secondtransaction, the granting of a lease by the financial institution to the individual, ifall the requirements relating to the first transaction are complied with, includingpayment of any stamp duty land tax due on the first transaction. See SDLTM28220.

There are no other requirements to obtaining the relief on the second transaction.