Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
, see all updates

Commencement and transitional provisions

Contracts entered into before 10 July 2003: Examples

Example 2

A contract is entered into on 1 January 2003. The contract is not substantially performed in advance of completion and none of the exceptions apply.

The contract is completed by conveyance to the contracting purchaser on 1 January 2005. This is not a Stamp Duty Land Tax transaction.