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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM21500 · Pre-completion transaction

  • SDLTM21510 · Introduction to pre-completion transactions
  • SDLTM21520 · Outline of legislation
  • SDLTM21530 · Introductory provisions and key definitions
  • SDLTM21540 · Paragraphs 4-8 - Assignments of rights
  • SDLTM21550 · Free-standing transfers
  • SDLTM21560 · Minimum consideration rule
  • SDLTM21570 · Relief for the transferor
  • SDLTM21580 · Registration of interest in land
  • SDLTM21590 · Example 1, Simple assignments of rights
  • SDLTM21600 · Example 2, Subsale and minimum consideration rule
  • SDLTM21610 · Example 3, Assignment of part
  • SDLTM21620 · Example 4, Subsale of part
  • SDLTM21630 · Example 5, Series of assignments
  • SDLTM21640 · Example 6, Series of subsales
  • SDLTM21650 · Example 7, Exchanges - assignments
  • SDLTM21660 · Example 8, Exchanges subsales
  • SDLTM21670 · Example 9 , Acquisition by a connected company
  • SDLTM21680 · Example 10, Partnerships
  • SDLTM21690 · Example 11, Novation
  • SDLTM21700 · Example 12, Successive subsales
  1. Pre-completion transaction: contents
  2. Introductory provisions and key definitions

SDLTM21530 | Introductory provisions and key definitions

From HM Revenue & Customs · Stamp Duty Land Tax Manual

FA03/SCH2A paragraphs 1 to 3 define a pre-completion transaction and make a distinction between assignments of rights and other pre-completion transactions (known as free-standing transfers). They also state that the transferee is not regarded as entering into a land transaction by reason of the pre-completion transaction.

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