Schedule 4A Stamp duty land tax: higher rate for certain transactionsC1C2F1

United Kingdom

1. Meaning of “higher threshold interest”
2. Transactions involving a higher threshold interest
3. Amount of tax chargeable: higher rate for certain transactions
4. Acquisitions of interests in the same dwelling through different transactions
5. Businesses of letting, trading in or redeveloping properties
6. Meaning of “non-qualifying individual”
7. Trades involving making a dwelling available to the public
8. Financial institutions acquiring dwellings in the course of lending
9. Acquisition under a regulated home reversion plan
10. Dwellings for occupation by certain employees etc of a relievable business
11. More about the condition in paragraph 5D(2)(a)
12. Acquisition by management company of flat for occupation by caretaker
13. Farmhouses
14. Qualifying housing co-operatives
15. Withdrawal of relief
16. Partnerships: application of paragraph 2 to certain transactions
17. Modifications for cases involving alternative finance arrangements
18. Paragraphs 6A and 6B: application where transaction is split under paragraph 2(3)
19. Alternative finance arrangements: withdrawal of relief
20. Meaning of “dwelling”
21. Interpretation