SDLTM00880 - Scope: What is chargeable: Contract and conveyance: Conditional contracts
A conditional contract will still be chargeable to Stamp Duty Land Tax (SDLT) if it has been substantially performed. SDLTM07700+ provides further guidance.
A conditional contract will still be chargeable to Stamp Duty Land Tax (SDLT) if it has been substantially performed. SDLTM07700+ provides further guidance.