Modifications etc. (not altering text)
C1Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)
C2Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.
C3Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)
C4Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)
C5Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))
C6Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))
(1)Schedule 7A provides for relief from stamp duty land tax.
(2)In that Schedule—
(a)Part 1 makes provision for relief for property authorised investment funds (PAIF seeding relief), and
(b)Part 2 makes provision for relief for co-ownership authorised contractual schemes (COACS seeding relief).
(3)Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return, and must be accompanied by a notice to HMRC referring to the claim.
(4)In the case of a claim for PAIF seeding relief, the notice must confirm that the purchaser is—
(a)a property AIF as defined in paragraph 2(2) of Schedule 7A, or
(b)a company treated as a property AIF by virtue of paragraph 2(5) of Schedule 7A (equivalent EEA funds).
(5)In the case of a claim for COACS seeding relief, the notice must confirm that the purchaser is—
(a)a co-ownership authorised contractual scheme as defined in section 102A(8), or
(b)an entity treated as a co-ownership authorised contractual scheme by virtue of section 102A(7) (equivalent EEA schemes).
(6)The notice must be in such form, and contain such further information, as HMRC may require.]
Textual Amendments
F1S. 65A inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 3