8(1)Paragraph 21A (taxpayer notices following land transaction return) is amended as follows.U.K.
(2)In sub-paragraph (2), for “A to C” substitute “ A to D ”.
(3)After sub-paragraph (6) insert—
“(7)Condition D is that relief from stamp duty land tax has been given in respect of the transaction and the notice is given for the purpose of checking whether—
(a)the relief is withdrawn to any extent under a provision mentioned in section 81 or 81ZA of FA 2003, or
(b)paragraph 6 of Schedule 6B to FA 2003 (transfers involving multiple dwellings) applies.
(8)Where condition D is met (and not any of conditions A to C), a taxpayer notice may not be given by virtue of this paragraph after the end of the period of 4 years beginning with the effective date of the transaction (but see sub-paragraph (9) in relation to PAIF seeding relief and COACS seeding relief).
(9)Where condition D is met because the notice is given for the purpose of checking whether the relief is withdrawn to any extent under a paragraph of Schedule 7A to FA 2003 (PAIF seeding relief and COACS seeding relief), the reference in sub-paragraph (8) to the effective date of the transaction is to be read as a reference to the first day of the control period within the meaning of that Schedule (see paragraph 21 of that Schedule).
(10)“Effective date” has the same meaning for the purposes of sub-paragraph (8) as for the purposes of Part 4 of FA 2003 (see section 119 of that Act).”