Version Superseded: 22/07/2004
Point in time view as at 01/01/2004.
Finance Act 2003, Cross Heading: Contracts substantially performed after implementation date is up to date with all changes known to be in force on or before 08 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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
4AU.K.Where—
(a)a transaction is effected in pursuance of a contract entered into before the first relevant date,
(b)the contract is substantially performed, without having been completed, after the implementation date, and
(c)there is subsequently an event within paragraph 3(3) by virtue of which the transaction is an SDLT transaction,
the effective date of the transaction shall be taken to be the date of the event referred in paragraph (c) (and not the date of substantial performance).]
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