PART 3LAND TRANSACTION RETURNS
Form and contents of land transaction return9
1
A land transaction return must be in writing and completed in black ink.
2
A land transaction return must be—
a
on the form prescribed by Part 1 of Schedule 2 together with any of the forms prescribed by Parts 2 to 4 of that Schedule which are relevant; or
b
in a form that has been approved by the Board.
3
A land transaction return must contain the information required by the forms prescribed by Schedule 2.