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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Introductory provisions and key definitions

FA03/SCH2A paragraphs 1 to 3 define a pre-completion transaction and make a distinction between assignments of rights and other pre-completion transactions (known as free-standing transfers). They also state that the transferee is not regarded as entering into a land transaction by reason of the pre-completion transaction.