SCHEDULE 30 Stamp Duty Land Tax: Notification etc: Consequential Provision
Finance Act 2008 (2008 c 9) | Legislation

SCHEDULE 30 Stamp Duty Land Tax: Notification etc: Consequential Provision

Section 94

FA 2003

1

Part 4 of FA 2003 (stamp duty land tax) is amended as follows.

2

(1)     Section 79 (registration of land transactions) is amended as follows.

(2)     In subsection (3), omit the word “eitherâ€, paragraph (b) and the word “or†before it.

(3)     For subsection (5) substitute—

“(5)     Part 2 of Schedule 11 imposes a duty to keep and preserve records in respect of transactions that are not notifiable.â€

(4)     In subsection (6)(a), omit “or self-certificatesâ€.

3

In section 81B(1) (declaration by person authorised to act on behalf

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