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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Scope: What is chargeable: Contract and conveyance: Definitions FA03/S44

A contract includes any agreement.

A conveyance includes any instrument whether in written or electronic form including a lease.

Completion means the completion of the land transaction proposed by the contract between the same parties in substantial conformity with the contract.