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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 19
- Contracts substantially performed after...
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Changes over time for: Cross Heading: Contracts substantially performed after implementation date
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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 27 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.
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Changes and effects yet to be applied to Schedule 19 Crossheading Contracts-substantially-performed-after-implementation-date:
- Sch. 17A para. 10(1)(f)(fa) substituted for Sch. 17A para. 10(1)(f) by 2024 c. 22 Sch. 9 para. 12(b)
- specified provision(s) savings for amendments by 2018 anaw 1, s. 6, Sch. 6 by S.I. 2019/110 reg. 5
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 17A para. 10(1)(f)(fa) substituted for Sch. 17A para. 10(1)(f) by 2024 c. 22 Sch. 9 para. 12(b)
[F1Contracts substantially performed after implementation dateU.K.
Textual Amendments
F1Sch. 19 paras. 4A, 4B and cross-heading inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 24 (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)
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 to in paragraph (c) (and not the date of substantial performance).]
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