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Finance Act 2012

Application and transitional provision

18.Paragraph 10 sets out the commencement provisions that apply to the amendments made by paragraphs 1 to 9.

19.Paragraph 11 provides that, subject to certain conditions, stamp duty disadvantaged areas relief will continue to apply to the completion of contracts entered into on or before 16 March 2005, when the relief for transfers of commercial land was withdrawn.

20.Paragraph 12 provides that, subject to certain exclusions, the relief will continue to apply to the completion or substantial performance of contracts entered into on or before 16 March 2005, when the relief for transfers of commercial land was withdrawn.  The exclusions include the variation or the assignment of the contract or the subsale of the property after 16 March 2005.

21.Paragraph 13 provides that claims for relief for transactions with an effective date on or before 5 April 2013 must be made before 6 May 2014.

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