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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Reliefs: Alternative property finance

Land sold to a financial institution and individual in common: Scotland: The secondtransaction FA03/S72A(3)

Relief from stamp duty land tax may be claimed by the individual on the secondtransaction, the agreement of the right to exclusive occupation, if all the requirementsrelating to the first transaction are complied with, including payment of any stamp dutyland tax due on the first transaction. See SDLTM28320.

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