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HMRC internal manual

Stamp Duty Land Tax Manual

Commencement and transitional provisions

Post-implementation transactions FA03/SCH19/PARA2

FA03/SCH19/PARA2 states the general rule, that a land transaction, see [## Post-implementation transactions FA03/SCH19/PARA2

FA03/SCH19/PARA2 states the general rule, that a land transaction, see](https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00260) is within the scope of Stamp Duty Land Tax (a StampDuty Land Tax transaction) if the effective date, of the transaction is on or afterimplementation date, see SDLTM07600.

Implementation date is 1 December 2003.