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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
, see all updates

Commencement and transitional provisions

Post-implementation transactions FA03/SCH19/PARA2

FA03/SCH19/PARA2 states the general rule, that a land transaction, see 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.