SDLTM07550 - Scope: When is stamp duty land tax chargeable

Contents

Effective date of a transaction FA03/S119

SDLTM07600Effective date of a transaction FA03/S119

Contracts and substantial performance FA03/S44

SDLTM07700General guidance
SDLTM07750Substantial performance at completion FA03/S44(3)
SDLTM07800Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
SDLTM07850What is substantial performance FA03/S44(5)
SDLTM07900Purchaser takes possession FA03/S44(5)(a)
SDLTM07950Substantial amount of the consideration FA03/S44(5)(b)
SDLTM08000Substantially performed and later completed FA03/S44(8)
SDLTM08050Substantially performed and later annulled FA03/S44(9)
SDLTM08100Definitions FA03/S44(10)
SDLTM08150Conditional contracts

Options and rights of pre-emption FA03/S46(3)

SDLTM09000Options and rights of pre-emption FA03/S46(3)