Point in time view as at 01/10/2009.
Finance Act 2003, Paragraph 2 is up to date with all changes known to be in force on or before 07 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.
2(1)A transaction is not an SDLT transaction unless the effective date of the transaction is on or after the implementation date.U.K.
(2)In this Part “the implementation date” means the date appointed by Treasury order as the implementation date for the purposes of stamp duty land tax.
Commencement Information
I1Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)
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