9(1)In Part 2 of that Schedule (duty to keep and preserve records), paragraph 4 is amended as follows.U.K.
(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.