SCHEDULES
SCHEDULE 11Stamp duty land tax: self-certificates
Part 1General
Form and contents of self-certificate
2
1
A self-certificate must—
a
be in the prescribed form,
b
contain the prescribed information, and
c
include a declaration by the purchaser (or each of them) that the certificate is to the best of his knowledge correct and complete.
2
In sub-paragraph (1) “prescribed” means prescribed by regulations made by the Inland Revenue.
3
The regulations may make different provision for different kinds of self-certificate.
2AF1Declaration by agent
1
The requirement in paragraph 2(1)(c) shall be deemed to be met where—
a
the purchaser (or each of them) authorises an agent to complete a self-certificate,
b
the purchaser (or each of them) makes a declaration that, with the exception of the effective date, the information provided in the self-certificate is to the best of the purchaser's knowledge correct and complete, and
c
the self-certificate includes a declaration by the agent that the effective date provided in the self-certificate is to the best of the agent's knowledge correct.
2
Sub-paragraph (1) applies only where the self-certificate is in a form specified by Her Majesty's Revenue and Customs for the purposes of that sub-paragraph.
3
Nothing in this paragraph affects the liability of the purchaser (or each of them) under this Part of this Act.
2BDeclaration by the relevant Official Solicitor
1
The requirement in paragraph 2(1)(c) shall be deemed to be met where—
a
the purchaser (or any of them) is a person under a disability,
b
the Official Solicitor is acting for the purchaser (or any of them), and
c
the self-certificate includes a declaration by the Official Solicitor that the self-certificate is correct and complete to the best of the Official Solicitor's knowledge.
2
Sub-paragraph (1) applies only where the self-certificate is in a form specified by Her Majesty's Revenue and Customs for the purposes of that sub-paragraph.
3
Nothing in this paragraph affects the liability of the purchaser (or each of them) under this Part of this Act.
4
In this paragraph “the Official Solicitor” means the Official Solicitor to the Supreme Court of England and Wales or the Official Solicitor to the Supreme Court of Northern Ireland.