SDLTM49600B - Commencement and transitional provisions

Stamp duty provisions affecting land transactions: Examples

Example 2

A contract for a land transaction is entered into on 1 January 2003 (i.e. on or before 10 July 2003) and completed by conveyance to the contracting purchaser, without having been varied, on 31 January 2004.

This is not a Stamp Duty Land Tax transaction and so the conveyance is subject to Stamp Duty.