2(1)A self-certificate must—U.K.
(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.
[F12A(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.
Textual Amendments
F1Sch. 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)
2B(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.]
Textual Amendments
F1Sch. 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)