# Finance Act 2003, Paragraph 3


The transferee is not regarded as entering into a land transaction by reason of the pre-completion transaction.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/2A/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.