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(1)After section 78 of FA 2003 insert—
(1)Relevant information contained in land transaction returns delivered under section 76 (whether before or after the commencement of this section) is to be available for use—
(a)by listing officers appointed under section 20 of the Local Government Finance Act 1992, for the purpose of facilitating the compilation and maintenance by them of valuation lists in accordance with Chapter 2 of Part 1 of that Act,
(b)as evidence in an appeal by virtue of section 24(6) of that Act to a valuation tribunal established under Schedule 11 to the Local Government Finance Act 1988,
(c)by the Commissioner of Valuation for Northern Ireland, for the purpose of maintaining a valuation list prepared, and from time to time altered, by him in accordance with Part 3 of the Rates (Northern Ireland) Order 1977, and
(d)by such other persons or for such other purposes as the Treasury may by regulations prescribe.
(2)In this section, “relevant information” means any information of the kind mentioned in paragraph 1(4) of Schedule 10 (information corresponding to particulars required under previous legislation).
(3)The Treasury may by regulations amend the definition of relevant information in subsection (2).”
(2)In section 245 of FA 1994 (production of documents: supplementary) for subsection (2) substitute—
“(2)The information contained in any document produced to the Commissioners under section 244(2) above shall be available for use by the Commissioner of Valuation for Northern Ireland.”
(3)For the heading to Part 6 of FA 1994 substitute “ Stamp duty ”.
(4)Regulation 3 of the Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S. I. 2005/82) is hereby revoked.
(5)Subsections (1) to (4) come into force on such day as the Treasury may by order appoint.
(6)Section 114(3) of FA 2003 (negative resolution procedure) does not apply to an order made under subsection (5).
Commencement Information
I1S. 48 partly in force; s. 48(5)(6) in force at Royal Assent, see s. 48(5)
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