Point in time view as at 08/02/2023.
Finance Act 2003, Cross Heading: Exclusion of transactions from duty to make returns etc is up to date with all changes known to be in force on or before 06 March 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.
Textual Amendments
F1Sch. 2A inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 3
19(1)The Treasury may by regulations amend this Schedule, or any provision of this Part of this Act relating to the making of returns, so as to—U.K.
(a)exempt relevant purchasers of any specified description, or in specified circumstances, from the duty to deliver a land transaction return,
(b)provide for relief under paragraph 15 or 16 to be available without a claim in the case of any specified class of transactions, or
(c)provide that paragraph 5 does not apply in specified cases.
(2)In this paragraph “relevant purchaser” means a person who is the transferor under a pre-completion transaction.]
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