C1C2C3C4C5C6Part 4Stamp duty land tax

Annotations:
Modifications etc. (not altering text)
C3

Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)

C4

Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)

C5

Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))

C6

Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))

Interpretation etc

119I1Meaning of “effective date” of a transaction

1

Except as otherwise provided, the effective date of a land transaction for the purposes of this Part is

F4a

the date of completion, or

b

such alternative date as the Commissioners for Her Majesty's Revenue and Customs may prescribe by regulations.

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), F3...

  • F1section 44A(3) (contract providing for conveyance to third party),

  • section 45A(8) (contract providing for conveyance to third party: effect of transfer of rights),

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

  • F6paragraph 5 of Schedule 2A,

  • F7paragraph 3(4) of Schedule 17A (leases that continue after a fixed term),

  • F2paragraph 12A(2) of Schedule 17A (agreement for lease followed by substantial performance),

  • paragraph 12B(3) of that Schedule (assignment of agreement for lease occurring after agreement substantially performed), and

  • F5...