Commencement and transitional provisions
Stamp duty provisions affecting land transactions: Examples
A contract for a land transaction is entered into on 1 January 2003 (i.e. on or before 10 July 2003) and completed by conveyance to the contracting purchaser, without having been varied, on 31 January 2004.
This is not a Stamp Duty Land Tax transaction and so the conveyance is subject to Stamp Duty.