扒哥吃瓜

Skip to main content
HMRC internal manual

Stamp Duty Land Tax Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
20 February 2026 - See all updates

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 鈥� use of land in a 鈥渜ualifying manner鈥�
  4. SDLTM20225
    Freeports and Investment Zones relief 鈥� use of land in a 鈥渘on-qualifying manner鈥�
  5. SDLTM20230
    Freeports and Investment Zones relief 鈥� use of land in a 鈥渜ualifying manner鈥� 鈥� definitions
  6. SDLTM20240
    Freeports and Investment Zones relief 鈥� relief for ancillary land (para 3(3))
  7. SDLTM20250
    Freeports and Investment Zones relief 鈥� transaction land situated outside a freeport tax site
  8. SDLTM20260
    Freeports and Investment Zones relief 鈥� leases and rent
  9. SDLTM20270
    Freeports and Investment Zones relief 鈥� attributing chargeable consideration
  10. SDLTM20280
    Freeports and Investment Zones relief 鈥� 100% relief
  11. SDLTM20285
    Freeports and Investment Zones relief 鈥� partial relief
  12. SDLTM20290
    Freeports and Investment Zones relief 鈥� no relief
  13. SDLTM20300
    Freeports and Investment Zones relief 鈥� meanings of dwelling and residential property
  14. SDLTM20310
    Freeports and Investment Zones relief 鈥� treatment of residential property
  15. SDLTM20320
    Freeports and Investment Zones relief 鈥� control period and withdrawal of relief
  16. SDLTM20330
    Freeports and Investment Zones relief 鈥� withdrawal of relief 鈥� exceptions
  17. SDLTM20335
    Freeports and Investment Zones relief 鈥� withdrawal of relief 鈥� partial disposal
  18. SDLTM20340
    Freeports and Investment Zones relief 鈥� alternative finance