Schedule 19 Stamp duty land tax: commencement and transitional provisions

United Kingdom

1. Introduction
2. The implementation date
3. Contract entered into before first relevant date
4. Contract substantially performed before implementation date
5. Contracts substantially performed after implementation date
6. Application of provisions in case of transfer of rights
7. Credit for ad valorem stamp duty paid
8. Effect for stamp duty purposes of stamp duty land tax being paid or chargeable
9. Earlier related transactions under stamp duty
10. Stamping of contract where transaction on completion subject to stamp duty land tax
11. Stamping of agreement for lease where grant of lease subject to stamp duty land tax
12. Exercise of option or right of pre-emption acquired before implementation date
13. Supplementary