FA 2008 has introduced a number of deregulatory measures (see ¶120-205) which have a significant impact on the content of this section. The text is, in the main, being left unchanged as reflecting the requirements prior to those changes.

In particular it should be noted that the notification obligations have been amended so as to remove the need to self-certify (SDLT 60), to introduce new thresholds for land transactions, a £1,000 threshold for share transactions and the removal of the £5 fixed duty charge.

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