Reliefs Reliefs

United Kingdom

1. 57Disadvantaged areas relief
2. 57ASale and leaseback arrangements
3. 57AAFirst-time buyers
4. 57BFirst-time buyers
5. 58ARelief for certain acquisitions of residential property
6. 58BRelief for new zero-carbon homes
7. 58CRelief for new zero-carbon homes: supplemental
8. 58DTransfers involving multiple dwellings
9. 60Compulsory purchase facilitating development
10. 61Compliance with planning obligations
11. 61ARelief for special tax sites
12. 62Group relief and reconstruction or acquisition relief
13. 63Demutualisation of insurance company
14. 64Demutualisation of building society
15. 64AInitial transfer of assets to trustees of unit trust scheme
16. 65Incorporation of limited liability partnership
17. 65ASeeding relief
18. 66Transfers involving public bodies
19. 66AResolution of financial institutions
20. 67Transfer in consequence of reorganisation of parliamentary constituencies
21. 67AAcquisitions by certain health service bodies
22. 68Charities relief
23. 69Acquisition by bodies established for national purposes
24. 70Right to buy transactions, shared ownership leases etc
25. 71Certain acquisitions by registered providers of social housing etc
26. 71AAlternative property finance: land sold to financial institution and leased to person
27. 72Alternative property finance in Scotland: land sold to financial institution and leased to person
28. 72AAlternative property finance in Scotland: land sold to financial institution and person in common
29. 73Alternative property finance: land sold to financial institution and re-sold to person
30. 73ASections 71A to 73: relationship with Schedule 7
31. 73ABSection 71A : arrangements to transfer control of financial institution
32. 73BExempt interests
33. 73BAMeaning of “financial institution”
34. 73CAlternative finance investment bonds
35. 73CASections 71A to 73: first-time buyers
36. 74Exercise of collective rights by tenants of flats
37. 75Crofting community right to buy