acquisition

section 6

acquisition relief

section 65

bare trust

paragraph 19 of schedule 18

buyer

section 7

chargeable consideration

section 17 and schedule 2

chargeable interest

section 4

chargeable transaction

section 15

charities relief

section 65

company

section 65

completion

section 64

connected person

section 58

contingent

section 18

contract

section 65

conveyance

section 65

debt

paragraph 6(4) of schedule 1

disposal

section 6

effective date

section 63

employee

section 65

exempt interest

section 5

exempt transaction

section 16

group relief

section 65

jointly entitled

section 65

land transaction

section 3

land transaction return

section 65

linked transaction

section 57

main subject-matter

section 61

major interest in land

section 60

market value

section 62

net present value

paragraph 6 of schedule 19

nil rate tax band

section 24(2) and paragraph 3 of schedule 19

non-residential property

section 59(2)

notifiable transaction

section 30

partnership

paragraph 2 of schedule 17

personal representatives

section 65

property-investment partnership

paragraph 31 of schedule 17

reconstruction relief

section 65

registered social landlord

section 65

residential property

section 59(1)

making of a return

section 38

seller

section 7

settlement

paragraph 21 of schedule 18

subject-matter

section 61

F1sub-sale development relief

section 65

substantial performance

section 14

the tax

section 65

the Tax Authority

section 54

tax band

section 24 and paragraph 3 of schedule 19

tax rate

section 24 and paragraph 3 of schedule 19

unit trust scheme

section 45(5)

unit holder

section 45(5)