SDLTM21550 - Free-standing transfers
Paragraphs 9 to 11 of FA03/SCH2A concern pre-completion transactions that are free-standing transfers.
Paragraph 9 concerns the transferee. It adds any consideration given for the pre-completion transaction to the consideration otherwise given by the transferee. As for assignments of rights, the vendor for the transferee바카라 사이트™s acquisition is generally the original vendor, subject to certain exceptions (see paragraph 10).
No special provision is made for the transferor. If the free-standing transfer is a subsale, then the original contract will be completed (or substantially performed) so the transferor will be the purchaser under a land transaction as normal under section 44. If the free-standing transfer is a novation, then there is no land transaction under which the transferor is the purchaser, so the transferor has no need to file a return or claim relief.