Schedule 9 Stamp duty land tax: right to buy, shared ownership leases etcC1

United Kingdom

1. Right to buy transactions
2. Shared ownership lease: election for market value treatment
3. Transfer of reversion under shared ownership lease where election made for market value treatment
4. Shared ownership lease: election where staircasing allowed
5. Shared ownership lease: treatment of staircasing transaction
6. Shared ownership lease: grant not linked with staircasing transactions etc
7. Shared ownership leases: meaning of “qualifying body” and “preserved right to buy”
8. Rent to mortgage or rent to loan: chargeable consideration
9. Shared ownership trust: introduction
10. Shared ownership trust: “purchaser”
11. Shared ownership trust: election for market value treatment
12. Shared ownership trust: treatment of staircasing transaction
13. Shared ownership trust: treatment of additional payments where no election made
14. Shared ownership trust: declaration not linked with staircasing transactions etc
15. Rent to shared ownership lease: charge to tax
16. Rent to shared ownership trust: charge to tax
17. Relief for first-time buyers: shared ownership lease where election made
18. Relief for first-time buyers: shared ownership lease where no election made
19. Relief for first-time buyers: shared ownership trust where no election made
20. No relief for first-time buyers for staircasing transactions etc