SDLT reliefs
0.0(0)
Studied by 0 people
Call Kai
Learn
Practice Test
Spaced Repetition
Match
Flashcards
Knowt PlayCard Sorting
1/4
There's no tags or description
Looks like no tags are added yet.
Last updated 7:25 PM on 1/16/26
Name | Mastery | Learn | Test | Matching | Spaced | Call with Kai |
|---|
No analytics yet
Send a link to your students to track their progress
5 Terms
1
New cards
Sale and leaseback
Landowner sells their land, then takes a lease from the buyer
2
New cards
Group relief
Propety transferred between group companies
3
New cards
Overlap relief
Tenant pays tax on lease, which is replaced with a new lease which overlaps the original lease - surrender and regrants
4
New cards
Charities relief
The buyer or tenant is a charity
5
New cards
Sub-sale relief
Buyer buys a property, then enters a contract of sale to another third party
Note 
Flashcards (114)