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[Schedule 4A: Stamp Duty Land Tax: Higher rate for certain transactions

Trust Drafting and Precedents

Julie Bell
Bloomsbury Professional
Publication Date:
January 2023
G: LEGISLATION G5: Finance Act 2003 Meaning of ‘higher threshold interest’] 1 [Transactions involving a higher threshold interest] 1 : [Amount of tax chargeable: higher rate for certain transactions] 1 : [Acquisitions of interests in the same dwelling through different transactions] 1 : [[Businesses of letting, trading in or redeveloping properties] 1 ] 2 : [Meaning of ‘non-qualifying individual’] 1 [Financial institutions acquiring dwellings in the course of lending] 1 : [Acquisition under a regulated home reversion plan] 1 : [[Dwellings for occupation by certain employees etc of a relievable business] 1 ] 2 : [More about the condition in paragraph 5D(2)(a)] 1 : [Acquisition by management company of flat for occupation by caretaker] 1 : [Farmhouses] 1 : [Withdrawal of relief] 1 : [Partnerships: application of paragraph 2 to certain transactions] 1 : [Modifications for cases involving alternative finance arrangements] 1 : [Paragraphs 6A and 6B: application where transaction ...

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