SCHEDULES

SCHEDULE 30Stamp duty land tax: notification etc: consequential provision

2FA 2003

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”.