Cross references

FA 2009, Sch. 61, para. 7(9): modification of Sch. 10 as it applies to a return in respect of certain alternative finance investment bonds.

SI 2005/844: Stamp Duty Land Tax (Electronic Communications) Regulations 2005.


CONTENTS OF RETURN

Related Commentary  Related HMRC Manuals

1(1)  A land transaction return must–

(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.

1(1A)  Sub-paragraph (1)(c) is subject to paragraphs 1A and 1B.

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