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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Stamp Duty Land Tax Manual: recent changes

Below are details of the amendments that were published on 4 June 2010 (see the update index for all updates)

Section Details of update
   
SDLTM23200 Reconstruction and acquisition relief: General overview FA03/SCH7/PART2
Link to SDLTM23201 added    
  SDLTM23210 Reliefs: Group, reconstruction or acquisition relief

Reconstruction and acquisition relief: Availability of reconstruction relief FA03/SCH7/PARA7

Link to SDLTM23201 added    
  SDLTM23220 Reliefs: Group, reconstruction or acquisition relief

Reconstruction and acquisition relief: Availability of acquisition relief FA03/SCH7/PARA8

Link to SDLTM23201 added    
  SDLTM23201 Reliefs: Group, reconstruction or acquisition relief

Reconstruction and acquisition relief: Undertaking

New guidance on undertakings now published

     
  SDLTM20000 Reliefs
SDLTM29600 Miscellaneous provisions added to content table