Finance Act 2003

119Meaning of “effective date” of a transactionU.K.

(1)Except as otherwise provided, the effective date of a land transaction for the purposes of this Part is the date of completion.

(2)Other provision as to the effective date of certain descriptions of land transaction is made by—

  • section 44(4) (contract and conveyance: contract substantially performed without having been completed), and

  • section 46(3) (options and rights of pre-emption).

Commencement Information

I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)