SDLTM49000 - Commencement and transitional provisions: contents

From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish 바카라 사이트 website @

From 1 April 2018 you바카라 사이트™ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the . You won바카라 사이트™t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LTT, read cross-border and transitional guidance.

  1. SDLTM49100
    Introduction
  2. SDLTM49200
    Post-implementation transactions FA03/SCH19/PARA2
  3. SDLTM49300
    Contracts entered into before 10 July 2003
  4. SDLTM49300A
    Contracts entered into before 10 July 2003: Examples 1
  5. SDLTM49300B
    Contracts entered into before 10 July 2003: Examples 2
  6. SDLTM49350
    Transactions allegedly effected in pursuance of pre-royal assent oral contracts
  7. SDLTM49400
    Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3)
  8. SDLTM49400A
    Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3): Examples 1
  9. SDLTM49400B
    Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3): Examples 2
  10. SDLTM49400C
    Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3): Examples 3
  11. SDLTM49500
    Stamp Duty credit FA03/SCH19/PARA5
  12. SDLTM49600
    Stamp Duty provisions affecting land transactions
  13. SDLTM49600A
    Stamp duty provisions affecting land transactions: Examples 1
  14. SDLTM49600B
    Stamp duty provisions affecting land transactions: Examples 2
  15. SDLTM49600C
    Stamp duty provisions affecting land transactions: Examples 3
  16. SDLTM49700
    Miscellaneous transitional provisions