A special rule also applied for certain transactions entered into during the limited period mentioned below (these were transactions designed to take advantage of subsale relief under the former version of s. 45, and identified by (retrospective) Finance Act 2013 changes (see ¶20-420)).

‘Pre-completion transactions’ in the period 21 March 2012 to 17 July 2013

The duty to deliver a land-transaction return was to be regarded as requiring the purchaser under the original contract to deliver an land-transaction return not later than 30 September 2013 (which became the ‘filing date’ for the transaction for SDLT purposes), in two circumstances.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.