Chapter 1 – Instruments which must be presented to the Commissioners for adjudication in order to obtain exemption or relief (ss 79-83F)

Contents

Section 79 – Conveyances and transfers of property between certain bodies corporate [SDCA 1999 s 79] Section commentary
Section 80 – Reconstructions or amalgamations of companies [SDCA 1999 s 80] Section commentary
Section 80A – Demutualisation of assurance companies [SDCA 1999 s 80A] Section commentary
Section 81 – Young trained farmers [SDCA 1999 s 81] Section commentary
Section 81A – Further relief from stamp duty in respect of transfers to young trained farmers [SDCA 1999 s 81A] Section commentary
Section 81AA – Transfers to young trained farmers [SDCA 1999 s 81AA] Section commentary
Section 81B – Farm consolidation relief [SDCA 1999 s 81B] Section commentary
Section 81C – Further farm consolidation relief [SDCA 1999 s 81C] Section commentary
Section 81D – Relief for certain leases of farmland [SDCA 1999 s 81D] Section commentary
Section 82 – Charities [SDCA 1999 s 82] Section commentary
Section 82A – Approved bodies [SDCA 1999 s 82A] Section commentary
Section 82B – Approved sports bodies [SDCA 1999 s 82B] Section commentary
Section 82C – Pension schemes and charities [SDCA 1999 s 82C] Section commentary
Section 83 – Instruments given by means of security to company by subsidiary [SDCA 1999 s 83] Section commentary
Section 83A – Transfer of site to child [SDCA 1999 s 83A] Section commentary
Section 83B – Certain family farm transfers [SDCA 1999 s 83B] Section commentary
Section 83C – Exchange of houses [SDCA 1999 s 83C] Section commentary
Section 83D – Repayment of stamp duty where land used for residential development [SDCA 1999 s 83D] Section commentary
Section 83DA – Repayment of stamp duty under affordable dwelling purchase arrangements [SDCA 1999 s 83DA] Section commentary
Section 83DB – Repayment of stamp duty in respect of certain residential units [SDCA 1999 s 83DB] Section commentary
Section 83E – Repayment of stamp duty where certain residential units leased [SDCA 1999 s 83E] Section commentary
Section 83F – Repayment of stamp duty on cost rental dwellings [SDCA 1999 s 83F] Section commentary

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