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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 05 June 2012
(see the update index for all updates)

Page Details of update
   
SDLTM09150 Section 75A Finance Act 2003, Commencement
New page  
SDLTM09175 Section 75A Finance Act 2003, Overall approach
New page  
SDLTM09200 Section 75A Finance Act 2003, Scheme transactions
New page  
SDLTM09210 Section 75A Finance Act 2003, Application of s.75A
New page  
SDLTM09225 Section 75A Finance Act 2003, Situations where HMRC accept that s.75A is unlikely to apply
New page  
SDLTM09250 Section 75A Finance Act 2003, Situations where HMRC considers that s.75A applies
New page  
SDLTM09275 Section 75A Finance Act 2003, Other provisions
New page  
SDLTM26010 Reliefs: Charities relief.
Sentence added “A non UK Charity should get a charity reference number from HMRC”  
SDLTM50940  
  Page amended and second paragraph now reads

“An application that has been accepted by HM Revenue & Customs shall have no effect if it contains false information or any facts or circumstances relevant to it are not disclosed to HM Revenue & Customs.

An application will cease to have effect if the facts and circumstances relevant to it change.”    
  SDLTM50950 Procedure: Notification of additional events taking place
New page