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Point in time view as at 08/02/2023.
Changes to legislation:
Finance Act 2003, Cross Heading: Introduction is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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IntroductionU.K.
1(1)Subject to the provisions of this Schedule, the provisions of this Part come into force on the passing of this Act.U.K.
(2)The following provisions have effect as regards what transactions are SDLT transactions, that is, are chargeable or notifiable or are transactions in relation to which section 79 (registration etc) applies.
(3)Nothing in this Schedule shall be read as meaning that other transactions, whether effected before or after the passing of this Act, are to be disregarded in applying the provisions of this Part.
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