A: The relevant date is the (first) tax point for the property transfer; generally this is the earlier of deposit or completion. A deposit will not create a tax point however (and therefore the relevant date) if it is paid to a third party acting as an independent stakeholder (so not acting as an agent of the seller) until the money is released to the seller. It is likely therefore that the relevant date here is the date of deposit, 3 months before completion (subject to checking who holds the deposit).
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