History

The heading to Pt. I previously read “Conveyance or transfer on sale”. The word “transfer” is substituted for the words “conveyance or transfer” wherever they appear by FA 2003, s. 125(4), Sch. 20, para. 3 with effect from 1 December 2003, the date of the abolition of stamp duty on all instruments other than those relating to stock or marketable securities–

in relation to instruments effecting land transactions within the charge to stamp duty land tax (SDLT) (or which would be but for an exemption or relief); and

in relation to other instruments, if they are executed on or after1 December 2003, the implementation date for SDLT.

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