Related HMRC Manuals

213(1)  [Omitted by SDLTA 2015, s. 1 and Sch. para. 21(c).]

213(2)  The amendment made by this section has effect in relation to any land transaction of which the effective date is on or after 22 March 2012.

213(3)  But that amendment does not have effect in relation to any transaction–

(a)effected in pursuance of a contract entered into and substantially performed before 22 March 2012, or

(b)effected in pursuance of a contract entered into before that date and not excluded by subsection (4).

213(4)  A transaction effected in pursuance of a contract entered into before 22 March 2012 is excluded by this subsection if–

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