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Finance Act 1974
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- UK Public General Acts
- 1974 c. 30
- SCHEDULE 10
- Returns by relevant persons
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[F1 Returns by relevant personsU.K.
Textual Amendments
F1 Sch. 10 repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6)and Sch.27 Part Xin relation to disposals of interests in land taking place on or after 19March Finance Act 1985 (c. 54, SIF 63:1),but without affecting the construction of 1979 (C) Sch.5 para. 9(5).
3(1)Every person who to the best of his knowledge and belief is or becomes a relevant person in relation to a relevant chargeable building shall not later than one year after the material date or, if that date fell before the passing of this Act, one year after the passing of this Act, give notice to the inspector that he is a relevant person in relation to that building.U.K.
(2)In the preceding sub-paragraph “relevant person”, “relevant chargeable building” and “material date” have the same meaning as in Schedule 9 to this Act.
(3)If any person fails to give a notice which he is required to give under this paragraph he shall be liable to a penalty not exceeding £100.]
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