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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: What is chargeable: Transfer of rights: General FA03/S45

 

To meet the conditions of FA03/SCH2 there must be a contract for a land transaction within FA03/S44: a contract that is to be completed by a conveyance. Before that ‘original contract’ is substantially performed or completed, the purchaser under that contract may enter into a further agreement as a result of which another person is entitled to call for  the conveyance of all or part of the subject matter of the original contract. Such an agreement is a pre-completion transaction.

Full guidance can be found at [ 

To meet the conditions of FA03/SCH2 there must be a contract for a land transaction within FA03/S44: a contract that is to be completed by a conveyance. Before that ‘original contract’ is substantially performed or completed, the purchaser under that contract may enter into a further agreement as a result of which another person is entitled to call for  the conveyance of all or part of the subject matter of the original contract. Such an agreement is a pre-completion transaction.

Full guidance can be found at](https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm21500) onwards.