Textual Amendments
F1Sch. 2A inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 3
19(1)The Treasury may by regulations amend this Schedule, or any provision of this Part of this Act relating to the making of returns, so as toβU.K.
(a)exempt relevant purchasers of any specified description, or in specified circumstances, from the duty to deliver a land transaction return,
(b)provide for relief under paragraph 15 or 16 to be available without a claim in the case of any specified class of transactions, or
(c)provide that paragraph 5 does not apply in specified cases.
(2)In this paragraph βrelevant purchaserβ means a person who is the transferor under a pre-completion transaction.]