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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Commencement and transitional provisions

Stamp duty provisions affecting land transactions: Examples

Example 1

A contract for a land transaction is entered into on 1 August 2003 (i.e. after 10 July 2003) and completed by conveyance on 31 January 2004.

This is a Stamp Duty Land Tax (SDLT) transaction and so the conveyance is not subject to stamp duty.