http://www.legislation.gov.uk/id/ukpga/2003/14

SCHEDULES

SCHEDULE 19Stamp duty land tax: commencement and transitional provisions

The implementation date

2

(1)

A transaction is not an SDLT transaction unless the effective date of the transaction is on or after the implementation date.

(2)

In this Part “the implementation date” means the date appointed by Treasury order as the implementation date for the purposes of stamp duty land tax.