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HMRC internal manual

Stamp Duty Land Tax Manual

Outline of legislation

Outline of the legislation for pre-completion transactions

FA03/S45 introduces FA03/SCH2A which contains provisions about pre-completion transactions. The Schedule can be broken down into the following different areas.

Paragraphs 1-3 Introductory provisions and key definitions
Paragraphs 4-8 Assignments of rights
Paragraphs 9-11 Free-standing transfers
Paragraphs 12-14 Minimum consideration rule
Paragraphs 15-18 Relief for the transferor
Paragraph 19 Power to make regulations
Paragraphs 20-21 Additional definitions and interpretation