PRE-COMPLETION TRANSACTIONS

History

Sch. 2A inserted by FA 2013, s. 195 and Sch. 39, para. 3, with effect in relation to transfers of rights and pre-completion transactions entered into on or after 17 July 2013 (Royal Assent).

Other material

HMRC guidance on the SDLT pre-completion transactions rules.


Related Commentary  Related HMRC Manuals

1(1)  This Schedule applies where–

(a)a person (“the original purchaser”) enters into a contract (“the original contract”) for the acquisition by that person of a chargeable interest under which the acquisition is to be completed by a conveyance, and

(b)there is a pre-completion transaction.

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