Modifications etc. (not altering text)
C1Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)
1(1)A land transaction return must—U.K.
(a)be in the prescribed form,
(b)contain the prescribed information, and
(c)include a declaration by the purchaser (or each of them) that the return is to the best of his knowledge correct and complete.
[F1(1A)Sub-paragraph (1)(c) is subject to paragraphs 1A and 1B.]
(2)In sub-paragraph (1) “prescribed” means prescribed by regulations made by the Inland Revenue.
(3)The regulations may make different provision for different kinds of return.
(4)Regulations under sub-paragraph (1)(b) may require the provision of information corresponding to any of the particulars formerly required under—
(a)Schedule 2 to the Finance Act 1931 (c. 28) (requirement to deliver particulars of land transactions in Great Britain), or
(b)section 244 of the Finance Act 1994 (c. 9) (corresponding provision for Northern Ireland).
(5)The return is treated as containing any information provided by the purchaser for the purpose of completing the return.
Textual Amendments
F1Sch. 10 para. 1(1A) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 3(a)