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HMRC internal manual

Stamp Duty Land Tax Manual

SDLTM29871 - Interaction with Alternative Finance Arrangements

Where a dwelling is purchased through an alternative finance arrangement, relief may be claimed but the entitlement to relief is determined in relation to the “person” who is entitled to occupy the property as a result of the arrangements referred to in sections 71A and 73 FA03 and not in respect to the financial institution that is the purchaser.