SCHEDULES
SCHEDULE 30Stamp duty land tax: notification etc: consequential provision
FA 2003
1
Part 4 of FA 2003 (stamp duty land tax) is amended as follows.
2
1
Section 79 (registration of land transactions) is amended as follows.
2
In subsection (3), omit the word “either”, paragraph (b) and the word “or” before it.
3
For subsection (5) substitute—
5
Part 2 of Schedule 11 imposes a duty to keep and preserve records in respect of transactions that are not notifiable.
4
In subsection (6)(a), omit “or self-certificates”.
3
In section 81B(1) (declaration by person authorised to act on behalf of individual), omit “or paragraph 2(1)(c) of Schedule 11” and “or self-certificate”.
4
1
Section 103 (joint purchasers) is amended as follows.
2
In subsection (4), omit “or paragraph 2(1)(c) of Schedule 11” and “or self-certificate”.
3
In subsection (5), omit “or self-certificate”.
5
1
Section 122 (index of defined expressions) is amended as follows.
2
In the entry for “closure notice”, omit “Schedule 11, paragraph 16(1) (in relation to a self-certificate)”.
3
In the entry for “notice of enquiry”, omit “Schedule 11, paragraph 7(1) (in relation to a self-certificate)”.
4
In the entry for “notifiable (in relation to a land transaction)”, after “72A(7)” insert “
and paragraph 30 of Schedule 15
”
.
5
Omit the entry for “self-certificate”.
F16
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7
In paragraph 36 of Schedule 10 (notice of appeal), in sub-paragraph (5A)(d), for “one for which a self-certificate is due” substitute “
not notifiable
”
.
8
Omit Part 1 of Schedule 11 (SDLT: self-certificates).
9
1
In Part 2 of that Schedule (duty to keep and preserve records), paragraph 4 is amended as follows.
2
Before sub-paragraph (1) insert—
A1
This paragraph applies where a transaction is not notifiable, unless the transaction is a transaction treated as taking place under a provision listed in section 79(2)(a) to (d).
3
In sub-paragraph (1)—
a
for “A purchaser who may be required to give a self-certificate” substitute “
The purchaser
”
, and
b
in paragraph (a), for “to deliver a correct and complete certificate” substitute “
to demonstrate that the transaction is not notifiable
”
.
4
In sub-paragraph (2), omit the words from “and” to the end.
10
Omit Part 3 of that Schedule (enquiry into self-certificate).
11
Accordingly, in the heading to Schedule 11, for “self-certificates” substitute “
record-keeping where transaction is not notifiable
”
.
12
In Schedule 15 (SDLT: partnerships), in paragraph 8(2), omit “or paragraph 2(1)(c) of Schedule 11” and “or self-certificate”.
13
1
In Schedule 16 (SDLT: trusts and powers), paragraph 6 is amended as follows.
2
In sub-paragraphs (1) and (3), omit “or self-certificate”.
3
In sub-paragraph (2), omit “or paragraph 2(1)(c) of Schedule 11” and “or self-certificate”.
14
In Schedule 17A (SDLT: further provisions relating to leases), in paragraphs 3(2) and (5) and 4(1) and (4A), for “section 77” substitute “
sections 77 and 77A
”
.
FA 2007
15
In consequence of the preceding provisions of this Schedule, omit section 81 of FA 2007.