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Textual Amendments
F1Sch. 19 paras. 4A, 4B inserted (1.12.2003) by The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), reg. 1, Sch. para. 10
4B(1)This paragraph applies where section 44 (contract and conveyance) has effect in accordance with section 45 (effect of transfer of rights).U.K.
(2)Any reference in paragraph 3, 4 or 4A to the date when a contract was entered into (or made) shall be read, in relation to a contract deemed to exist by virtue of section 45(3) (deemed secondary contract with transferee), as a reference to the date of the assignment, subsale or other transaction in question.]