SDLTM20200 - Freeports and Investment Zones relief: contents

1. SDLTM20205

   General
2. SDLTM20210

   Freeports and Investment Zones relief -qualifying land
3. SDLTM20220

   Freeports and Investment Zones relief – use of land in a “qualifying manner”
4. SDLTM20225

   Freeports and Investment Zones relief – use of land in a “non-qualifying manner”
5. SDLTM20230

   Freeports and Investment Zones relief – use of land in a “qualifying manner” – definitions
6. SDLTM20240

   Freeports and Investment Zones relief – relief for ancillary land (para 3(3))
7. SDLTM20250

   Freeports and Investment Zones relief – transaction land situated outside a freeport tax site
8. SDLTM20260

   Freeports and Investment Zones relief – leases and rent
9. SDLTM20270

   Freeports and Investment Zones relief – attributing chargeable consideration
10. SDLTM20280

    Freeports and Investment Zones relief – 100% relief
11. SDLTM20285

    Freeports and Investment Zones relief – partial relief
12. SDLTM20290

    Freeports and Investment Zones relief – no relief
13. SDLTM20300

    Freeports and Investment Zones relief – meanings of dwelling and residential property
14. SDLTM20310

    Freeports and Investment Zones relief – treatment of residential property
15. SDLTM20320

    Freeports and Investment Zones relief – control period and withdrawal of relief
16. SDLTM20330

    Freeports and Investment Zones relief – withdrawal of relief – exceptions
17. SDLTM20335

    Freeports and Investment Zones relief – withdrawal of relief – partial disposal
18. SDLTM20340

    Freeports and Investment Zones relief – alternative finance