SDLTM09320 - Consideration for certain transactions: Section 75C (4)

(This page was introduced on 15 January 2020)

When calculating the chargeable consideration for the notional transaction, any amounts paid as consideration for a transaction which falls within the following Sections or schedules is to be disregarded:

  • Section 60 바카라 사이트“ Compulsory purchase facilitating development, see SDLTM22000
  • Section 61 바카라 사이트“ Compliance with planning obligations, see SDLTM22500
  • Section 63 바카라 사이트“ Demutualisation of insurance company, see SDLTM23500
  • Section 64 바카라 사이트“ Demutualisation of building society, see SDLTM24000
  • Section 65 바카라 사이트“ Incorporation of limited liability partnership, see SDLTM24500
  • Section 66 바카라 사이트“ Transfers involving public bodies, see SDLTM25000
  • Section 67 바카라 사이트“ Transfer in consequence of reorganisation of parliamentary constituencies, see SDLTM25500
  • Section 69 바카라 사이트“ Acquisition by bodies established for national purposes, see SDLTM26500
  • Section 71 바카라 사이트“ Certain acquisitions by registered social landlord, see SDLTM27500
  • Section 74 바카라 사이트“ Exercise of collective rights by tenants of flats, see SDLTM28500
  • Section 75 바카라 사이트“ Crofting community right to buy, see SDLTM29000
  • Schedule 6A 바카라 사이트“ Relief for certain acquisitions of residential property, see SDLTM21000
  • Schedule 8 바카라 사이트“ Charities relief, see SDLTM26000

Note that while the consideration for a transaction under a section or schedule above is disregarded, the transaction may still comprise a scheme transaction.