# Finance Act 2003, Paragraph 4A


Where—
(a) a transaction is effected in pursuance of a contract entered into before the first relevant date,
(b) the contract is substantially performed, without having been completed, after the implementation date, and
(c) there is subsequently an event within paragraph 3(3) by virtue of which the transaction is an SDLT transaction,
the effective date of the transaction shall be taken to be the date of the event referred to in paragraph (c) (and not the date of substantial performance).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/19/paragraph/4A (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.