Application and transitional provisionU.K.
10(1)The amendments made by paragraphs 1 to 5, 6(1), 7 and 9(1)(a) of this Schedule have effect in relation to instruments executed on or after 6 April 2013.U.K.
(2)The amendments made by—
(a)paragraphs 6(2) and 9(1)(b) of this Schedule, and
(b)paragraph 9(1)(c) and (2) of this Schedule, so far as relating to the repeal of section 129 of FA 2003,
have effect in relation to instruments stamped on or after 6 April 2013.
(3)The amendments made by paragraph 9(1)(c) and (2), so far as not relating to that repeal, come into force on 6 April 2013.
(4)The amendments made by paragraph 8 of this Schedule have effect in relation to transactions of which the effective date is on or after 6 April 2013.
(5)This paragraph is subject to paragraphs 11 and 12.
11U.K.The amendments made by paragraph 7 do not have effect in relation to an instrument giving effect to a contract entered into on or before 16 March 2005, unless—
(a)the instrument is made in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
(b)the instrument transfers the property in question to, or vests it in, a person other than the purchaser under the contract, because of an assignment (or assignation) or further contract made after that date.
12(1)The amendments made by paragraph 8 do not have effect in relation to—U.K.
(a)any transaction that is effected in pursuance of a contract entered into and substantially performed on or before 16 March 2005, or
(b)(subject to sub-paragraph (2)) any other transaction that is effected in pursuance of a contract entered into on or before that date.
(2)The exclusion by sub-paragraph (1)(b) of transactions effected in pursuance of any contract entered into on or before 16 March 2005 does not apply if—
(a)there is any variation of the contract or assignment of rights under the contract after that date,
(b)the transaction is effected in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
(c)after that date there is an assignment, subsale or other transaction relating to the whole or part of the subject-matter of the contract as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance.
13(1)Any claim for relief under Schedule 6 to FA 2003 (disadvantaged areas relief) which is made in respect of a transaction of which the effective date is on or before 5 April 2013 must be made before 6 May 2014.U.K.
(2)Sub-paragraph (1) applies—
(a)whether or not the claim is made in a land transaction return or an amendment of such a return, and
(b)whether the effective date of the transaction is before or after the day on which this Act comes into force.