1 Introduction 2 Scope of the Charge 3 Chargeable Consideration 4 Amount of Tax Chargeable 5 Leases and Agreements for Lease 6 Reliefs and Exemptions 7 Returns, Liability and Compliance 8 Special Situations 9 Transitional Provisions 10 Disclosure of SDLT Avoidance Schemes 11 SDLT Avoidance: s 75A, Ramsay and the GAAR 12 The ATED on "Non-Natural Persons" and ATED CGT 13 Challenging Follower and Accelerated Payment Notices 14 Scottish Land and Buildings Transaction Tax15 Introduction 16 Adjudication 17 Administration 18 Ad Valorem Duties 19 Agreement for Lease 20 Agreement for Sale 21 Annuities 22 Anti-avoidance 23 Appeals 24 Appointments 25 Assents 26 Associated Companies 27 Bearer Instruments 28 Bills of Exchange 29 Bills of Sale 30 Bonds 31 Building Societies 32 Capital Duty 33 Certificate of Value 34 Chargeability 35 Charities 36 Clearance Services 37 Company Reorganisations 38 Compulsory Purchase 39 Consideration 40 Contingency Principle 41 Contract Notes 42 Conveyance or Transfer 43 Court Orders 44 Covenants 45 Declaration of Trust 46 Deeds 47 Denoting Stamp 48 Depositary Receipts 49 Duplicate or Counterpart 50 Evidence 51 Exchange or Partition 52 Execution 53 Exempt Instruments 54 Extra-Statutory Concessions 55 Failure to Stamp 56 Family Arrangements and Divorce 57 Fixed Duties 58 Flotations, etc.59 Foreclosure 60 Furnished Lettings 61 Gifts 62 Goodwill 63 Instruments 64 Insurance Policies 65 Ireland 66 Leading and Principal Object 67 Leases 68 Letters of Allotment and Acceptance 69 Loan Capital and Debentures 70 Manner of Stamping 71 Mortgages 72 Negotiating with the Stamp Office73 Options and Warrants 74 Oral Transactions 75 Overseas Matters 76 Partnerships 77 Payment of Duty or Tax 78 Penalties 79 Powers of Attorney 80 Produced Stamp 81 Purchase of Own Shares 82 Receipts 83 Release and Renunciation 84 Scotland 85 Scrip Dividends 86 Shares and Securities 87 Stamp Duty Reserve Tax 88 Surrenders 89 Trusts and Trustees 90 Underwriting 91 Unit Trusts and Open Ended Investment Companies ('OEICS') 92 VAT and Stamp Duty.