- This topic has 1 reply, 1 voice, and was last updated 14th April 2018 at 3:39 pm by
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In principle 40-50% sounds ok but there should only be an SDLT issue at all if (1) the builder is acting as agent for an existing purchaser, or (2) the builder also has an agreement for the grant of a lease or some other agreement to acquire the freehold or an existing lease (or he has the right to ‘direct or request’ to whom the owner will convey interests in the site – section 44A).
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