This Statement sets out the practice the Commissioners for Her Majesty's Revenue and Customs will apply in relation to the stamp duty chargeable in certain circumstances on the conveyance or lease of a new or partly constructed building. It affects transactions where, at the date of the contract for sale or lease of a building plot, building work has not commenced or has been only partially completed on that site but where that work has started or has been completed at the time the conveyance or lease is executed.

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