PART ONE: STAMP DUTY LAND TAX
1. Introduction
2. Scope of the Charge
3. Chargeable Consideration
4. Amount of Tax Chargeable
5. Leases and Agreements for Lease
6. Reliefs and Exemptions
7. Returns, Liability and Compliance
8 Special Situations
9. Transitional Provisions
10. Disclosure of SDLT Avoidance Schemes
11. SDLT Avoidance: s 75A, Ramsay and the GAAR
12. The ATED on ?Non-Natural Persons? and ATED CGT
13. Follower and Accelerated Payment Notices: The Basics
PART TWO: STAMP DUTIES AND STAMP DUTY RESERVE TAX
14. Introduction
15. Adjudication
16. Administration
17. Ad Valorem Duties
18. Agreement for Lease
19. Agreement for Sale
20. Annuities
21. Anti-avoidance
22. Appeals
23. Appointments
24. Assents
25. Associated Companies
26. Bearer Instruments
27. Bills of Exchange
28. Bills of Sale
29. Bonds
30. Building Societies
31. Capital Duty
32. Certificate of Value
33. Chargeability
34. Charities
35.Clearance Services
36. Company Reorganisations
37. Compulsory Purchase
38. Consideration
39. Contingency Principle
40. Contract Notes
41. Conveyance or Transfer
42. Court Orders
43. Covenants
44. Declaration of Trust
45. Deeds
46. Denoting Stamp
47. Depositary Receipts
48. Duplicate or Counterpart
49. Evidence
50. Exchange or Partition
51. Execution
52. Exempt Instruments
53. Extra-Statutory Concessions
54. Failure to Stamp
55. Family Arrangements and Divorce
56. Fixed Duties
57. Flotations, etc.
58. Foreclosure
59. Furnished Lettings
60. Gifts
61. Goodwill
62. Instruments
63. Insurance Policies
64. Ireland
65. Leading and Principal Object
66. Leases
67. Letters of Allotment and Acceptance
68. Loan Capital and Debentures
69. Manner of Stamping
70. Mortgages
71. Negotiating with the Stamp Office
72. Options and Warrants
73. Oral Transactions
74. Overseas Matters
75. Partnerships
76. Payment of Duty or Tax
77. Penalties
78. Powers of Attorney
79. Produced Stamp
80. Purchase of Own Shares
81. Receipts
82. Release and Renunciation
83. Scotland
84. Scrip Dividends
85. Shares and Securities
86. Stamp Duty Reserve Tax
87. Surrenders
88. Trusts and Trustees
89. Underwriting
90. Unit Trusts and Open Ended Investment Companies (?OEICS?)
91. VAT and Stamp Duty