Section 45 of FA 2003 (contract and conveyance: effect of transfer of rights)—
At the end of subsection (1A) insert ." or an agreement for the future grant or assignment of an option "
In subsection (3), in the second sentence, after "except" insert ." in a case excluded by subsection (3A) or "
After subsection (3) insert—
In subsection (4), at the end insert ." except in a case excluded by subsection (4A) "
After subsection (4) insert—
In subsection (5)(b)—
Subsections (10) to (12) apply where—
Subsections (10) to (12) also apply where—
Section 76 of FA 2003 (duty to deliver land transaction return) is to be regarded as requiring the purchaser under the original contract to deliver a land transaction return relating to the land transaction not later than 30 September 2013.
Accordingly, 30 September 2013 is for the purposes of Part 4 of FA 2003 the filing date for the land transaction return relating to the transaction.
If the purchaser under the original contract ("P") has delivered a land transaction return relating to the land transaction before the day on which this Act is passed, P must not later than 30 September 2013 give notice under paragraph 6 of Schedule 10 to FA 2003 amending the return, but this does not prevent P from making subsequent amendments within the time allowed by sub-paragraph (3) of that paragraph.