Introduction Other key expressions in relation to pre-completion transactions
8.Schedule 2A Paragraph 2 sets out other key expressions for the purposes of Schedule 2A.
9.Schedule 2A Paragraph 3 provides that entering into a pre-completion transaction does not in itself incur a charge to SDLT. The operation of section 44 FA 2003 and the remaining paragraphs of Schedule 2A still, however, need to be applied where there is a pre-completion transaction.