Effective date

Commentary – SDLT Reporter ¶90-105

Land transactions

Development contracts

Commentary – SDLT Reporter ¶20-225

Generally

Commentary – SDLT Reporter ¶20-205

Substantial performance without completion

Commentary – SDLT Reporter ¶20-215

Leases

Commentary – SDLT Reporter ¶60-425

Rent taken into account

Commentary – SDLT Reporter ¶60-705