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Finance Act 2003
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Finance Act 2003, Paragraph 4 is up to date with all changes known to be in force on or before 04 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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4(1)This paragraph applies where a transaction—U.K.
(a)is completed on or after the implementation date,
(b)is effected in pursuance of a contract entered into and substantially performed before that date, and
(c)is not excluded from being an SDLT transaction by paragraph 3.
(2)The transaction is not an SDLT transaction if the contract was substantially performed before the first relevant date.
(3)In any other case, the fact that the contract was substantially performed before the implementation date does not affect the matter.
Accordingly, the effective date of the transaction is the date of completion.
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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