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Finance Act 2004
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15(1)Section 44 (contract and conveyance) is amended as follows.U.K.
(2)In subsection (5)(a) (meaning of “substantial performance”: purchaser taking possession), after “the purchaser” insert “ , or a person connected with the purchaser, ”.
(3)In subsection (6) (meaning of taking possession)—
(a)for paragraph (a) substitute—
“(a)possession includes receipt of rents and profits or the right to receive them, and”; and
(b)in paragraph (b), for “the purchaser takes possession” substitute “ possession is taken ”.
(4)After subsection (10) add—
“(11)Section 839 of the Taxes Act 1988 (connected persons) has effect for the purposes of this section.”.
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