SCHEDULES

SCHEDULE 19 U.K. Stamp duty land tax: commencement and transitional provisions

[F1 Contracts substantially performed after implementation date U.K.

Textual Amendments

F1 Sch. 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

4A U.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).]