Stamp Duty Land Tax Manual

SDLTM31300 - Co-Ownership Contractual Schemes (CoCS)) – Contents

1. SDLTM31305

   Introduction
2. SDLTM31310

   Co-Ownership Authorised Contractual Schemes (CoACS)
3. SDLTM31315

   Reserved Investor Funds (RIFs)
4. SDLTM31320

   SDLT consequences of becoming and ceasing to be a RIF
5. SDLTM31325

   Special rules when a scheme leaves the RIF regime
6. SDLTM31330

   SDLT entry charge when an unauthorised contractual scheme enters the RIF Regime
7. SDLTM31335

   Further implications when an unauthorised contractual scheme enters the RIF regime
8. SDLTM31340

   Seeding Relief