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.

Annotations:
Amendments (Textual)
F1

Sch. 11 paras. 2A, 2B and cross-headings inserted (with effect in accordance with s. 81(4) of the amending Act) by Finance Act 2007 (c. 11), s. 81(2)

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.