Section 124

INTRODUCTION

1(1)  Subject to the provisions of this Schedule, the provisions of this Part of this Act come into force on the passing of this Act.

1(2)  The following provisions have effect as regards what transactions are SDLT transactions, that is, are chargeable or notifiable or are transactions in relation to which section 79 (registration etc.) applies.

1(3)  Nothing in this Schedule shall be read as meaning that other transactions, whether effected before or after the passing of this Act, are to be disregarded in applying the provisions of this Part of this Act.

THE IMPLEMENTATION DATE

Related Commentary  Related HMRC Manuals

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