Stamp Duty Land Tax Manual

SDLTM20230 - Freeports and Investment Zones relief 바카라 사이트� use of land in a 바카라 사이트渜ualifying manner바카라 사이트� 바카라 사이트� definitions

Connected person means a person who is connected to another person under section 1122 of the Corporation Tax Act 2010 (para 4(2)). See HMRC바카라 사이트檚聽guidance聽on section 1122.

In this context commercial means carried out on a commercial basis and with a view to profit (para 3(6)). See HMRC바카라 사이트檚 guidance on when activity is performed on a commercial basis and with a view to profit here 바카라 사이트撀�/hmrc-internal-manuals/business-income-manual/bim85705

Excluded rents for land in a special tax site means the same as excluded rents for the Annual Tax on Enveloped Dwellings (ATED) given by section 133 of the Finance Act 2013 (para 3(6)). See paragraph 31.5 of HMRC바카라 사이트檚 ATED technical guidance for more information on the particular rents in question here 바카라 사이트撀�/government/publications/annual-tax-on-enveloped-dwellings-technical-guidance

Property rental business has the same meaning as is given by Chapter 2 of Part 3 of the Income Tax (Trading and Other Income) Act 2005 (para 3(6)). See HMRC바카라 사이트檚 guidance for when activity constitutes a UK property business here聽/hmrc-internal-manuals/property-income-manual/pim1020