Search Legislation

Finance Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 9

 Help about opening options

No versions valid at: 13/04/2003

Alternative versions:

Status:

Point in time view as at 13/04/2003. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

Changes to legislation:

Finance Act 2003, Paragraph 9 is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Valid from 10/07/2003

9(1)A purchaser who is required to deliver a land transaction return must—U.K.

(a)keep such records as may be needed to enable him to deliver a correct and complete return, and

(b)preserve those records in accordance with this paragraph.

(2)The records must be preserved for six years after the effective date of the transaction and until any later date on which—

(a)an enquiry into the return is completed, or

(b)if there is no enquiry, the Inland Revenue no longer have power to enquire into the return.

(3)The records required to be kept and preserved under this paragraph include—

(a)relevant instruments relating to the transaction, in particular, any contract or conveyance, and any supporting maps, plans or similar documents;

(b)records of relevant payments, receipts and financial arrangements.

Back to top

Options/Help