SDLTM49400A - Commencement and transitional provisions

Provisions for variations and contracts on or after 10 July 2003 FA03/SCH19/PARA4(3): Examples

Example 1

A contract is entered into on 1 August 2003 and substantially performed on 1 November 2003. The contract is completed by conveyance on 1 January 2005. The charge to Stamp Duty Land Tax arises on 1 January 2005.