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Chapter 6 SDLT consequences of becoming and ceasing to be a RIF

Original text. Later amendments are not shown.

  1. 27Interpretation of this Chapter
  2. 28Land transaction upon unauthorised contractual scheme becoming a RIF
  3. 29Application of Part 4 of FA 2003 to a RIF that ceases to be a RIF and becomes an eligible co-ownership scheme
  4. 30Land transaction upon RIF or eligible co-ownership scheme becoming unauthorised contractual scheme
  5. 31Withdrawal of seeding relief: application to postpone payment of tax where appeal against relevant decisions
  6. 32Determination of application under regulation 31 and referral to tribunal