Conveyance to third party

Legislation/Regulatory – FA2003 s. 44A, 45A ; FA2004 Sch. 39, para. 13

Substantial performance, charge to tax

Legislation/Regulatory – FA2003 s. 44, Sch. 19, para. 4A, 4B
HMRC Guidance – SDLTM01060 ; SDLTM04060 ; SDLTM04060B ; SDLTM07700 ; SDLTM07900A ; SDLTM09520 ; SDLTM09955 ; SDLTM10035 ; SDLTM10040 ; SDLTM21510 ; SDLTM21700 ; SDLTM23016 ; SDLTM27071 ; SDLTM27077 ; SDLTM28110

Transactions entered into before completion of contract

Legislation/Regulatory – FA2003 s. 45, Sch. 2A ; FA2013 s. 194, 195, Sch. 39
HMRC Guidance – SDLTM16040 ; SDLTM21510 ; SDLTM21520

Transfer of rights

Legislation/Regulatory – FA2003 s. 45A, Sch. 19, para. 4B ; FA2004 Sch. 39, para. 13