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9.—(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.
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