1223. Other miscellaneous reliefs from stamp duty land tax.

Other miscellaneous reliefs from stamp duty land tax are available, including relief for:

  1.  

    (1)     the leaseback element of a sale and leaseback arrangement1;

  2.  

    (2)     certain acquisitions of residential property by house-building companies, property traders, or employers2;

  3.  

    (3)     new zero-carbon homes3;

  4.  

    (4)     transfers involving multiple dwellings4;

  5.  

    (5)     compulsory purchase for the purpose of facilitating development5;

  6.  

    (6)     land transactions entered into for the purposes of complying with a planning obligation or modifying a planning obligation6;

  7.  

    (7)     companies that, at the effective date of the transaction, are members of the same group ('group relief')7;

  8.  

    (8)     a company that acquires the whole or