SDLTM10000 – lease: contents

The lease chapter is split into two parts

Part 1 England & Wales and Northern Ireland

Deals with concepts common to the law and practice of property in England & Wales and Northern Ireland and the stamp duty land tax (SDLT) legislation as it applies to those concepts and that practice ( SDLTM10020 to SDLTM17999);

Part 2 Scotland

Deals with concepts common to the law and practice of property in Scotland and the SDLT legislation as it applies to those concepts and that practice. This is to be published later.

Part 1 England & Wales and Northern Ireland