SCHEDULES

SCHEDULE 30U.K.Stamp duty land tax: notification etc: consequential provision

FA 2003U.K.

2(1)Section 79 (registration of land transactions) is amended as follows.U.K.

(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”.