SolvedSDLTM49300B | Commencement and transitional provisions
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Contracts entered into before 10 July 2003: Examples
Example 2
A contract is entered into on 1 January 2003. The contract is not substantially performed in advance of completion and none of the exceptions apply.
The contract is completed by conveyance to the contracting purchaser on 1 January 2005. This is not a Stamp Duty Land Tax transaction.