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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Commencement and transitional provisions

Contracts entered into before 10 July 2003: Examples

Example 1

A contract is entered into on 1 January 2003 and the purchaser takes possession on 2 January 2003.

The contract is completed by conveyance on 1 January 2005. This is not a Stamp Duty Land Tax transaction, regardless of whether the contract has been varied or whether the contracting purchaser has sub-sold or transferred his rights.