Paragraph 5 I1
The transferee is not regarded as entering into a land transaction only by reason of the pre-completion transaction.
Annotations
Commencement
- I1
Sch. 2 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3
The transferee is not regarded as entering into a land transaction only by reason of the pre-completion transaction.
Sch. 2 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3