SCHEDULES
F1SCHEDULE 9AIncreased rates for non-resident transactions
Annotations:
Amendments (Textual)
PART 5Special rules for particular purchasers and transactions
17Completion of contract previously substantially performed
In a case within section 44(8) (contract substantially performed and subsequently completed by a conveyance) the later of the notifiable transactions mentioned in that provision is a “non-resident transaction” for the purposes of this Part if and only if the earlier of those notifiable transactions is a non-resident transaction for the purposes of this Part.
Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5