SolvedSDLTM49600A | Commencement and transitional provisions
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Stamp duty provisions affecting land transactions: Examples
Example 1
A contract for a land transaction is entered into on 1 August 2003 (i.e. after 10 July 2003) and completed by conveyance on 31 January 2004.
This is a Stamp Duty Land Tax (SDLT) transaction and so the conveyance is not subject to stamp duty.