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Legislation
Finance Act 2013

Crossheading Stamp duty land tax

  • Section 194 Pre-completion transactions: existing cases
  • Section 195 Pre-completion transactions
  • Section 196 Relief from higher rate
  • Section 197 Leases
  1. Stamp duty land tax
  2. Pre-completion transactions

Section 195 | Pre-completion transactions

From legislation.gov.uk

Schedule 39 contains provisions about certain transactions relating to a contract that is to be completed by a conveyance.

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