SCHEDULES
SCHEDULE 11Stamp duty land tax: self-certificates
Part 1General
Introductory
1
In this Schedule—
a
references to a self-certificate are to a certificate by the purchaser that no land transaction return is required in respect of the transaction, and
b
references to the date on which a self-certificate was produced are to the date on which it was produced to the registrar (in Scotland, to the Keeper of the Registers of Scotland).