Documents | Croner-i Tax and Accounting

Access orders

Case Law – R v. City of London Magistrates, ex parte Asif & Ors. [1996] BVC 253

Accountant's failure to produce

Case Law – Fox v General Commissioners of Income Tax for the Division of Uxbridge and Anor. [2002] BTC 130

Accountants

Dishonest conduct of tax agents

– see Agents

Legal professional privilege

– see Legal professional privilege (LPP)

Ownership and lien over

Commentary – Tax Reporter ¶187-195

Working papers, HMRC's powers

Legislation/Regulatory – SP 5/90

Accountants', etc. lien on client's books

Commentary – Indirect Tax Reporter ¶59-140

Accounts

– see Accounts and statements

Admission in evidence before tribunal

Case Law – GUS Merchandising Corporation Ltd v. Customs and Excise Commissioners; Customs and Excise Commissioners v. GUS Merchandising Corporation Ltd. [1992] BVC 135

Appeals

– see Appeals

Appropriate judicial authority

Legislation/Regulatory – TMA70 s. 20D

Assessment

– see Assessments

Bad debt relief claims

– see Bad debt relief

Commissioner's requirements to produce

Legislation/Regulatory – FA94 Sch. 7, para. 3

Commissioners and officers of Revenue and Customs, legal admissibility of

Legislation/Regulatory – CRCA2005 s. 24

Companies

Responsibility for

Commentary – Tax Reporter ¶193-900

Service of

Commentary – Tax Reporter ¶194-350

Controlled foreign companies, HMRC's power

Commentary – Tax Reporter ¶770-865

Counterfeiting, offence

Legislation/Regulatory – CEMA79 s. 168

Court's power of disclosure

Commentary – Rossdale: Probate and Administration of Estates ¶39-050

Criminal investigations, order for delivery of

Legislation/Regulatory – SI 2000/2875 ; TMA70 s. 20BA, Sch. 1AA

Custody of solicitors

Anton Piller orders

Case Law – Commissioners of Customs and Excise v. A. E. Hamlin and Co. (a firm). (1983) 1 BVC 569

Notice served demanding production

Case Law – (1986) 2 BVC 200,226

Deed of family arrangement, rectification

Commentary – Tax Reporter ¶632-400

Delivery and service of

Legislation/Regulatory – TMA70 s. 115

HMRC Guidance – CH208000 ; CH23440

Destruction

Offences

Commentary – Stamp Taxes Reporter ¶100-305

Disclosure, civil proceedings

Case Law – Sita UK Group Holdings Ltd & Anor v Serruys & Ors. [2009] BTC 227

Discovery

Generally

Case Law – R. v. Inland Revenue Commissioners, ex parte Taylor. [1988] BTC 265 ; R. v. Inland Revenue Commissioners, ex parte Taylor. [1988] BTC 451

Order by Revenue, stamp duty exemption

Case Law – R. v. Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc. [1986] BTC 8,076 ; R. v. Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc. [1987] BTC 8,024

Dishonest conduct of tax agents

– see Agents

Divorce cases

Commentary – Tax Reporter ¶187-105

Errors in, penalties

Agency

Legislation/Regulatory – FA2007 Sch. 24, para. 18

Amount of

Legislation/Regulatory – FA2007 Sch. 24, para. 4-12 ; HMRCBrf 15/11

Appeals

Legislation/Regulatory – FA2007 Sch. 24, para. 15

Assessment

Legislation/Regulatory – FA2007 Sch. 24, para. 13 ; FA2013 Sch. 50, para. 1

Attribution to another person

Legislation/Regulatory – FA2007 Sch. 24, para. 1A

Classification of territories

Legislation/Regulatory – FA2007 Sch. 24, para. 21A

Companies, officer's liability

Legislation/Regulatory – FA2007 Sch. 24, para. 19

Degrees of culpability

Legislation/Regulatory – FA2007 Sch. 24, para. 3

Double jeopardy

Legislation/Regulatory – FA2007 Sch. 24, para. 21

Generally

Legislation/Regulatory – FA2007 s. 97, Sch. 24 ; HMRCBrf 19/08

HMRC Guidance – ARTG8350 ; BIM31610 ; BIM42520 ; CFM98990 ; CFM99030 ; CFM99050 ; CFM99054 ; CFM99057 ; CFM99060 ; CFM99080 ; CH116100 ; CH116200 ; CH116210 ; CH116300 ; CH116400 ; CH116500 ; CH116600 ; CH116800 ; CH119100 ; CH122020 ; CH122060 ; CH122150 ; CH122170 ; CH123050 ; CH123100 ; CH123150 ; CH123405 ; CH123406 ; CH123407 ; CH123450 ; CH123550 ; CH124300 ; CH140240 ; CH153450 ; CH153700 ; CH154200 ; CH155200 ; CH155380 ; CH155480 ; CH158100 ; CH170100 ; CH170200 ; CH170400 ; CH170800 ; CH173000 ; CH174500 ; CH175230 ; CH185440 ; CH190644 ; CH190690 ; CH190704 ; CH191350 ; CH191400 ; CH271100 ; CH271300 ; CH271400 ; CH300100 ; CH300200 ; CH401050 ; CH401100 ; CH401125 ; CH401225 ; CH401271 ; CH401281 ; CH401293 ; CH401300 ; CH401370 ; CH402050 ; CH402332 ; CH402703 ; CH404300 ; CH404475 ; CH404525 ; CH405100 ; CH405450 ; CH406200 ; CH407610 ; CH411500 ; CH480400 ; CH481300 ; CH481500 ; CH500100 ; CH500200 ; CH53150 ; CH53520 ; CH53530 ; CH56500 ; CH56600 ; CH56700 ; CH56900 ; CH57000 ; CH63560 ; CH65060 ; CH72720 ; CH76100 ; CH81001 ; CH81010 ; CH81011 ; CH81012 ; CH81013 ; CH81015 ; CH81020 ; CH81021 ; CH81050 ; CH81060 ; CH81070 ; CH81071 ; CH81075 ; CH81080 ; CH81090 ; CH81110 ; CH81120 ; CH81123 ; CH81140 ; CH81143 ; CH81150 ; CH81160 ; CH81165 ; CH81170 ; CH82120 ; CH82160 ; CH82180 ; CH82250 ; CH82260 ; CH82270 ; CH82286 ; CH82301 ; CH82310 ; CH82320 ; CH82330 ; CH82340 ; CH82341 ; CH82390 ; CH82392 ; CH82410 ; CH82420 ; CH82430 ; CH82431 ; CH82470 ; CH82490 ; CH83040 ; CH83050 ; CH83060 ; CH83110 ; CH83131 ; CH83132 ; CH83133 ; CH83141 ; CH83142 ; CH83151 ; CH83152 ; CH83154 ; CH83159 ; CH83160 ; CH83170 ; CH83181 ; CH83183 ; CH83190 ; CH83200 ; CH83210 ; CH84010 ; CH84020 ; CH84030 ; CH84040 ; CH84050 ; CH84060 ; CH84070 ; CH84080 ; CH84520 ; CH84530 ; CH84540 ; CH84545 ; CH84610 ; CH84615 ; CH84620 ; CH84625 ; CH84635 ; CH84645 ; CH84655 ; CH84665 ; CH84710 ; CH84720 ; CH84730 ; CH84740 ; CH84750 ; CH84760 ; CH84900 ; CH84960 ; CH84970 ; CH84974 ; CH883600 ; CH883610 ; CH883680 ; CH93300 ; CIRD68060 ; COG906050 ; COG909365 ; COG90980 ; COG914005 ; COG914010 ; COG914035 ; COG914055 ; COG914180 ; COG914300 ; COG915080 ; COG915601 ; COG930050 ; COM130012 ; CSLM19030 ; CSLM8520 ; CSLM8555 ; CTM93280 ; DMBM569020 ; EM1860 ; EM1936 ; EM2168 ; EM3822 ; EM3901 ; EM4103 ; EM4504 ; EM4514 ; EM5101 ; EM5125 ; EM5140 ; EM5201 ; EM5205 ; EM5207B ; EM5208 ; EM5209 ; EM5213 ; EM5214 ; EM5251 ; EM5302 ; EM6089 ; EM6103 ; EM6212 ; EM7021 ; EM7205 ; EM8030 ; EM8630 ; EM8705 ; FCIM109020 ; FCIM209020 ; GIM8265 ; INTM251600 ; INTM251900 ; INTM256680 ; INTM256720 ; INTM256740 ; INTM596550 ; PAYE56140 ; PSA4020 ; SACM5015 ; SALF211 ; SALF408 ; SALF510 ; SAOG16720 ; SAOG17720 ; SAOG23100 ; SVM108190 ; SVM117010 ; VOACGTSEC6_PART4

Interpretation

Legislation/Regulatory – FA2007 Sch. 24, para. 22-28

Late payment surcharges, interaction with

Legislation/Regulatory – FA2007 Sch. 24, para. 12

Location of assets

Legislation/Regulatory – FA2007 Sch. 24, para. 21B

Partnerships

Legislation/Regulatory – FA2007 Sch. 24, para. 20

Potential lost revenue

Legislation/Regulatory – FA2007 Sch. 24, para. 4-12

Suspension of

Legislation/Regulatory – FA2007 Sch. 24, para. 14

Under-assessment by HMRC

Legislation/Regulatory – FA2007 Sch. 24, para. 2

Errors, penalties

– see Penalties

Execution by deed

Legislation/Regulatory – Misc. 108

Exemption

Legislation/Regulatory – IA86 s. 190, 378

Failure to deliver, penalties

Case Law – Arkwright & Anor (PRs of Williams dec'd) v IR Commrs (2003) Sp C 392 ; Fox v General Commissioners of Income Tax for the Division of Uxbridge and Anor. [2002] BTC 130 ; Jacques v. R & C Commrs (2007) Sp C 577 ; R (on the application of Murat) v IR Commrs. [2005] BTC 83

Failure to keep

Legislation/Regulatory – FA94 s. 56(1)

False use of, penalties

Legislation/Regulatory – VATA94 s. 72

HMRC Guidance – BIM31610 ; BIM43115

False, penalty

Commentary – Indirect Tax Reporter ¶60-770

Falsification

Commentary – Stamp Taxes Reporter ¶100-305

Falsification, damage, destruction, concealment or disposal

Legislation/Regulatory – FA89 s. 145(2) ; TMA70 s. 20BB, 112

Falsifying and destroying, criminal offences

Commentary – Tax Reporter ¶196-100

Family proceedings, transcript obtained by Revenue

Case Law – S v. S (Disclosure of Material) [1997] BTC 333

Form of

Legislation/Regulatory – TMA70 s. 113

Fraud investigations, removal of documents

Legislation/Regulatory – FA94 Sch. 7, para. 5

General Data Protection Regulation

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶39-060

Privileged and confidential information

Commentary – Rossdale: Probate and Administration of Estates ¶39-062

Rights of a data subject

Commentary – Rossdale: Probate and Administration of Estates ¶39-061

HMRC information and inspection powers

– see Information and inspection powers

Imported/exported goods

Commissioners' powers

Legislation/Regulatory – CEMA79 s. 77A

Generally

Legislation/Regulatory – CEMA79 s. 77

Inaccurate or incomplete information, penalty

– see Inaccurate or incomplete information penalty

Information and inspection powers

Calling for papers

Commentary – Stamp Taxes Reporter ¶100-305

Summary

Commentary – Stamp Taxes Reporter ¶100-300

Input tax, evidence

Generally

Legislation/Regulatory – VATA94 s. 24(6)(a), Sch. 11, para. 4(1)

Inspection, certificate of employer's liability following

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 26A

Inventory of the state

Commentary – Rossdale: Probate and Administration of Estates ¶38-040

Investigations

– see Investigations

Isle of Man commission of inquiry

Case Law – Mount Murray Country Club Ltd & Ors v Macleod & Ors. [2004] BTC 76

Issue of warrants to enter and search premises

Case Law – R (on the application of Mercury Tax Group & Anor) v Revenue and Customs Commissioners & Ors. [2009] BTC 3

Legal professional privilege

– see also Legal professional privilege (LPP)

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶39-040

Loss

Commentary – Stamp Taxes Reporter ¶100-010

Legislation/Regulatory – TMA70 s. 112

Meaning

Legislation/Regulatory – SI 1992/2790 reg. 1(2) ; TMA70 s. 20D(3)

Notice calling for bank account documents, judicial review

Case Law – R v. Inland Revenue Commissioners, ex parte Ulster Bank Ltd. [1997] BTC 235 ; R v. Inland Revenue Commissioners, ex parte Ulster Bank Ltd. [1997] BTC 314

Notice requiring delivery

Generally

Case Law – R v. Inland Revenue Commissioners & Anor, ex parte TC Coombs & Co. [1991] BTC 89 ; R. v. I.R. Commrs., ex parte T.C. Coombs & Co.; R. v. H.M. Inspector of Taxes, ex parte T.C. Coombs & Co. [1988] BTC 357

Judicial review

Case Law – R (on the application of Werner) v Inland Revenue Commissioners. [2002] BTC 319 ; R v Inland Revenue Commissioners, ex parte Banque Internationale a Luxembourg SA. [2000] BTC 228 ; R v Inland Revenue Commissioners, ex parte Davis Frankel & Mead. [2000] BTC 203 ; R v Inland Revenue Commissioners, ex parte Lorimer. [2000] BTC 257 ; R v Special Commissioner of Income Tax, ex parte Inland Revenue Commissioners; R v Inland Revenue Commissioners, ex parte Ulster Bank Ltd. [2000] BTC 215 ; R v. Inland Revenue Commissioners, ex parte T.C. Coombs & Co; R v. H.M. Inspector of Taxes, ex parte T.C. Coombs & Co. [1989] BTC 251

Pending appeals

Case Law – R. v. Inland Revenue Commissioners, ex parte Taylor (No. 2). [1989] BTC 309

Personal expenditure, intrusive request

Case Law – Taylor v Bratherton (HMIT) (2004) Sp C 448

Reasonable/unreasonable request

Case Law – Guest House Proprietor v Kendell (HMIT) (2004) Sp C 454 ; Whight [2011] TC 00938

Validity

Case Law – Beach v. General Commissioners of Income Tax for Willesden and Commissioners of Inland Revenue. [1982] BTC 25 ; Kempton (Executrix of J Kempton) v. Special Commissioners & Anor. [1992] BTC 553

Obligation to disclose trust documents

Communications with trustees

Commentary – Rossdale: Probate and Administration of Estates ¶39-030

Core documents

Commentary – Rossdale: Probate and Administration of Estates ¶39-030

Letters of wishes

Commentary – Rossdale: Probate and Administration of Estates ¶39-030

Proprietary right

Commentary – Rossdale: Probate and Administration of Estates ¶39-020

Reasons

Commentary – Rossdale: Probate and Administration of Estates ¶39-030

Offences

Legislation/Regulatory – FA2008 Sch. 36, para. 53-55

Ownership of and lien over

Commentary – Tax Reporter ¶187-195

Penalties for failure to deliver

– see Penalties

Penalties for incorrect documents

– see Penalties

Pension schemes

Commentary – Tax Reporter ¶389-450

Power to call for

Commentary – Tax Reporter ¶186-550

Power to call for, validity of notices

Case Law – R (on the application of Johnson & Ors) v Branigan (HMIT). [2008] BTC 783 ; R (on the application of Parissis & Ors) v Grinyer (Inspector of HM Revenue and Customs) & Ors. [2010] BTC 446

Powers of inspection

Generally

Legislation/Regulatory – FA2008 Sch. 36, para. 1-8, 15, 16

Restrictions

Legislation/Regulatory – FA2008 Sch. 36, para. 18-28

Powers to call for documents

Legislation/Regulatory – SSAA92 s. 110ZA

Privileged

Alleged, HMRC guidance

Commentary – Indirect Tax Reporter ¶59-517

HMRC Guidance – CH23360 ; Notice 700/47

Generally

Commentary – Indirect Tax Reporter ¶59-517

HMRC Guidance – CH23360

Production

Commentary – Indirect Tax Reporter ¶59-100

Legislation/Regulatory – VATA94 Sch. 11, para. 7

Production, legal professional privilege

Case Law – Burghill Valley Golf Club (a partnership); Burghill Valley Members Club Ltd; Burghill Valley Visitors Club Ltd [2005] BVC 2,281

Proof of export of goods

– see Export of goods

Public interest immunity

Case Law – Lonrho plc v. Fayed. [1993] BTC 8,038

Registered pension schemes

– see Registered pension schemes

Relating to a supply

Commentary – Indirect Tax Reporter ¶59-100

Removal

Access to items

Legislation/Regulatory – VATA94 Sch. 11, para. 12(3)

Application, person making

Legislation/Regulatory – VATA94 Sch. 11, para. 13(2)

Appropriate judicial authority, meaning

Legislation/Regulatory – VATA94 Sch. 11, para. 13(3)

Copying

Legislation/Regulatory – VATA94 Sch. 11, para. 12(4)-(7)

Exception to access and copy rights

Legislation/Regulatory – VATA94 Sch. 11, para. 12(7)

Form of application

Legislation/Regulatory – VATA94 Sch. 11, para. 13(4)

Judicial compliance orders

Legislation/Regulatory – VATA94 Sch. 11, para. 13(1)

Officer in overall charge

Legislation/Regulatory – VATA94 Sch. 11, para. 12(8)

Record of items

Legislation/Regulatory – VATA94 Sch. 11, para. 12(1)

Supply of copy/photographs

Legislation/Regulatory – VATA94 Sch. 11, para. 12(5)

Time limit

Legislation/Regulatory – VATA94 Sch. 11, para. 12(2)

Time limit for supply

Legislation/Regulatory – VATA94 Sch. 11, para. 11(6)

Removal by HMRC, loss or destruction

Commentary – Indirect Tax Reporter ¶59-100

Returns

– see Returns

Search and seizure

– see Entry, inspection and search

Seizure powers

– see Seizure powers

Self-assessment enquiries

– see Self-assessment

Service

Deemed service

Legislation/Regulatory – CEMA79 s. 146(1)

Officer, by

Legislation/Regulatory – CEMA79 s. 146(2)

Solicitor, on

Legislation/Regulatory – CEMA79 Sch. 3, para. 4(2)

Service of

Corporation tax

Commentary – Tax Reporter ¶194-350

Generally

Legislation/Regulatory – CPA47 s. 18 ; TMA70 s. 115

Inheritance tax

Commentary – Tax Reporter ¶194-400

Solicitors

Commissioners' powers

Case Law – R (on the application of Cooke) v Revenue and Customs Commissioners. [2007] BTC 634

Compliance with notice to deliver

Case Law – R v. Inland Revenue Commissioners, ex parte Taylor (No. 2). [1990] BTC 281

Stamp duty exemption

Legislation/Regulatory – SSAA92 s. 188

Stamp duty land tax

Delivery and service of

Legislation/Regulatory – FA2003 s. 84

Powers to call for

Legislation/Regulatory – FA2008 s. 113, Sch. 36 ; SI 2003/2837 reg. 33-38

HMRC Guidance – ARTG2160 ; ARTG3130 ; ARTG4050 ; ARTG7510 ; ARTG7530 ; ARTG7540 ; ARTG7560 ; ARTG7590 ; ARTG8050 ; ARTG8610 ; BIM55620 ; CFM98410 ; CFM98910 ; CFM98920 ; CFM98930 ; CFM98940 ; CFM98950 ; CFM98960 ; CFM98970 ; CFM99110 ; CH123410 ; CH124200 ; CH182520 ; CH182720 ; CH182940 ; CH201300 ; CH20150 ; CH20200 ; CH202050 ; CH20500 ; CH205100 ; CH205310 ; CH205330 ; CH205335 ; CH205350 ; CH205460 ; CH205470 ; CH205530 ; CH206320 ; CH206340 ; CH206440 ; CH206500 ; CH207200 ; CH207323 ; CH207328 ; CH207330 ; CH207360 ; CH207400 ; CH21050 ; CH21070 ; CH21075 ; CH21080 ; CH21100 ; CH21150 ; CH212100 ; CH21250 ; CH214200 ; CH21540 ; CH21560 ; CH21580 ; CH21660 ; CH21700 ; CH21720 ; CH22100 ; CH221000 ; CH22120 ; CH22140 ; CH22160 ; CH22180 ; CH22220 ; CH22242 ; CH22244 ; CH22246 ; CH22250 ; CH22254 ; CH22272 ; CH22274 ; CH22280 ; CH22300 ; CH223150 ; CH22320 ; CH22340 ; CH223500 ; CH22500 ; CH225430 ; CH227200 ; CH228300 ; CH229200 ; CH229400 ; CH229610 ; CH229800 ; CH23060 ; CH23080 ; CH23100 ; CH231400 ; CH231500 ; CH232200 ; CH232300 ; CH23240 ; CH232400 ; CH23260 ; CH232700 ; CH23280 ; CH23300 ; CH23320 ; CH23340 ; CH23420 ; CH23440 ; CH23460 ; CH23480 ; CH23522 ; CH23524 ; CH23526 ; CH23528 ; CH23530 ; CH23532 ; CH23540 ; CH23560 ; CH23620 ; CH23640 ; CH23660 ; CH23720 ; CH23740 ; CH23760 ; CH23780 ; CH23820 ; CH23840 ; CH23920 ; CH23940 ; CH23960 ; CH23980 ; CH23990 ; CH23993 ; CH23995 ; CH23997 ; CH24100 ; CH24120 ; CH24140 ; CH24160 ; CH24180 ; CH24200 ; CH24210 ; CH24240 ; CH24320 ; CH24340 ; CH24360 ; CH24380 ; CH24400 ; CH24410 ; CH24420 ; CH24440 ; CH250500 ; CH25100 ; CH251000 ; CH25180 ; CH25200 ; CH25240 ; CH25260 ; CH25280 ; CH25300 ; CH25320 ; CH25340 ; CH25360 ; CH25380 ; CH25440 ; CH254510 ; CH25460 ; CH25480 ; CH25500 ; CH255000 ; CH25520 ; CH25540 ; CH25560 ; CH25700 ; CH258300 ; CH26100 ; CH26120 ; CH262100 ; CH26220 ; CH26240 ; CH262400 ; CH26260 ; CH26280 ; CH26320 ; CH26340 ; CH26400 ; CH26420 ; CH26440 ; CH26460 ; CH265010 ; CH265135 ; CH265140 ; CH26620 ; CH26640 ; CH26660 ; CH26680 ; CH26705 ; CH26710 ; CH26715 ; CH26720 ; CH26740 ; CH26780 ; CH26820 ; CH26840 ; CH26860 ; CH26880 ; CH26900 ; CH270200 ; CH27100 ; CH271100 ; CH27150 ; CH27200 ; CH28010 ; CH28110 ; CH28140 ; CH28150 ; CH301200 ; CH402650 ; CH402750 ; CH53150 ; CH810400 ; CH82460 ; CH830100 ; CH840200 ; CH840400 ; CH840500 ; CH882100 ; CH882150 ; CH882200 ; CH882400 ; CH882510 ; CH882525 ; CH883650 ; COG904020 ; COG909060 ; COG914145 ; CSLM8520 ; CSLM8535 ; CSLM9020 ; CTM06200 ; CTM06505 ; CTM06550 ; CTM61505 ; CTM61700 ; CTM80635 ; DANSP41200 ; DANSP41500 ; DMBM520410 ; EM1503 ; EM1525 ; EM1551 ; EM1555 ; EM1561 ; EM1580 ; EM1590 ; EM1815 ; EM1905 ; EM2014 ; EM2035 ; EM2200 ; EM2930 ; EM3 ; EM3235 ; EM3540 ; EM3576 ; EM3805 ; EM4504 ; EM4508 ; EM4700 ; EM4701 ; EM4702 ; EM4703 ; EM4705 ; EM4706 ; EM4707 ; EM4710 ; EM5183 ; EM5205 ; EM5302 ; EM7055 ; EM7215 ; EM8120 ; EM8211 ; EM8250 ; EM8305 ; EM8508 ; EM8515 ; FCIM102030 ; FCIM105080 ; FCIM202040 ; FCIM205080 ; GIM6540 ; GIM6550 ; GIM6570 ; GIM6580 ; IHTM06042 ; IHTM06047 ; IHTM09331 ; IHTM09381 ; INTM164450 ; INTM251500 ; INTM489940 ; INTM489980 ; LLM3330 ; SACM8005 ; SALF404 ; SALF405 ; SALF508 ; SALF603 ; SALF609 ; SAOG19150 ; SVM118010 ; SVM118020 ; TSEM10280 ; TSEM1705 ; VOACGTSEC12_PART4 ; VOACGTSEC6_PART4

Transfer of land in Northern Ireland

Legislation/Regulatory – FA94 s. 244, 245 ; SI 1996/2348

Use of substitute forms

Legislation/Regulatory – SP 2/93