This article considers the special rules which can apply in cases where a purchaser enters into a contract to purchase land and has a dwelling built on it and consideration is given for the transaction before construction or adaptation of the dwelling has started (ie the purchase is 'off plan').
The rules apply where1:
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(a)ÌýÌýÌýÌý a contract is entered into for the acquisition of a chargeable interest in or over land
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Web page updated on 17 Mar 2025 16:55