22SIn relation to a transaction effected on completion of a contract that was substantially performed before completion, paragraph 21 applies as if references to the effective date of the transaction were to the date on which the contract was substantially performed.
Commencement Information
I1 Sch. 5 para. 22 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2