# Finance Act 2003, Paragraph 17: Completion of contract previously substantially performed


In a case within section 44(8) (contract substantially performed and subsequently completed by a conveyance) the later of the notifiable transactions mentioned in that provision is a “non-resident transaction” for the purposes of this Part if and only if the earlier of those notifiable transactions is a non-resident transaction for the purposes of this Part.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/9A/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.