SCHEDULES

SCHEDULE 39 U.K.Stamp duty land tax: transactions entered into before completion of contract

2 U.K.For section 45 (contract and conveyance: effect of transfer of rights) substitute—

“45 Transactions entered into before completion of contract

Schedule 2A contains—

(a) provision about the application of section 44 (contract and conveyance) in certain cases where an assignment of rights, subsale or other transaction is entered into without the contract having been completed, and

(b) other provision about such cases.”