SDLTM49400a - Commencement and
transitional provisions
Provisions for variations and contracts on or after 10 July
2003 FA03/SCH19/PARA4(3): Examples
Example 1
A contract is entered into on 1 August 2003 and substantially
performed on 1 November 2003. The contract is completed by
conveyance on 1 January 2005. The charge to Stamp Duty Land Tax
arises on 1 January 2005.
