The following links provide guidance on activities or areas which, subject in some cases to certain conditions, are not taxable disposals and are therefore exempt from SLfT.
Ref ID:
SLfT3005
Archive Date:
17 March 2015
Last updated:
17 March 2015
SLfT3005 - Exemptions
Overview of SLfT guidance on activities or areas which, subject in some cases to certain conditions, are not taxable disposals and are exempt from SLfT.