SDLTM49400C | Commencement and transitional provisions

Provisions for variations and contracts on or after 10th July 2003 FA03/SCH19/PARA4(3): Examples

Example 3

A contract is entered into on 1 August 2003 and substantially performed (for the first time) on 1 February 2004 in advance of completion.

This is post-implementation and a Stamp Duty Land Tax charge arises on that date.