SCHEDULES
SCHEDULE 30Stamp duty land tax: notification etc: consequential provision
FA 2003
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.