SCHEDULES

SCHEDULE 39U.K.Stamp duty land tax and stamp duty

Part 1U.K.Amendments to Part 4 of the Finance Act 2003: general

Transfer of rights after 10th July 2003 relating to earlier contract: applicability of SDLT regimeU.K.

12U.K.In Schedule 19 (commencement and transitional provisions), in paragraph 3 (contract entered into before first relevant date), for paragraph (c) of sub-paragraph (3) substitute—

“(c)if on or after that date there is an assignment, subsale or other transaction (relating to the whole or part of the subject-matter of the contract) as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance to him.”.