Citation, commencement and effect

1. These Regulations may be cited as the Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004, shall come into force on 8th December 2004, and have effect in relation to a land transaction the effective date of which is on or after 8th December 2004.

Amendments to Schedule 10 to the Finance Act 2003

2.Schedule 10 to the Finance Act 2003(stamp duty land tax: returns, enquiries, assessments and appeals) shall be amended as follows.

3. In Part 1 (land transaction returns) —

(a) in paragraph 1, after sub-paragraph (1) insert —

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

(b) after paragraph 1 insert —

“ Declaration by agent

1A. —(1) Where —

(a) the purchaser (or each of them) authorises an agent to complete a land transaction return,

(b) the purchaser (or each of them) makes a declaration that, with the exception of the effective date, the information provided in the return is to the best of his knowledge correct and complete, and

(c) the land transaction return includes a declaration by the agent that the effective date provided in the return is to the best of his knowledge correct,

the requirement in paragraph 1(1)(c) shall be deemed to be met.

(2) Sub-paragraph (1) applies only where the return is in a form specified by the Inland Revenue for the purposes of that sub-paragraph.

(3) Nothing in this paragraph affects the liability of the purchaser (or each of them) under this Part of this Act.

Declaration by the relevant Official Solicitor

1B. —(1) Where —

(a) the purchaser (or any of them) is a person under a disability,

(b) the Official Solicitor is acting for the purchaser (or any of them), and

(c) the land transaction return includes a declaration by the Official Solicitor that the return is to the best of his knowledge correct and complete,

the requirement in paragraph 1(1)(c) shall be deemed to be met.

(2) Sub-paragraph (1) applies only where the return is in a form specified by the Inland Revenue for the purposes of that sub-paragraph.

(3) Nothing in this paragraph affects the liability of the purchaser (or each of them) under this Part of this Act.

(4) In this paragraph “the Official Solicitor” means the Official Solicitor to the Supreme Court of England and Wales or the Official Solicitor to the Supreme Court of Northern Ireland (as the case requires). ”

(c) in paragraph 6, after sub-paragraph (2) insert —

“ (2A) If the effect of the amendment would be to entitle the purchaser to a repayment of tax, the notice must be accompanied by—

(a) the contract for the land transaction; and

(b) the instrument (if any) by which that transaction was effected. ” .

Enquiries into returns

4. —(1)Part 3 (enquiries into returns) is amended as follows.

(2) In paragraph 12 (enquiries)—

(a) at the end of sub-paragraph (2) (length of enquiry period) add—

• “ This is subject to the following qualification. ” .

(b) after that sub-paragraph insert—

“ (2A) If—

(a) the Inland Revenue give notice, within the period specified in sub-paragraph (2), of their intention to enquire into a land transaction return delivered under section 80 (adjustment where contingency ceases or consideration is ascertained), 81 (further return where relief withdrawn) or 81A (return or further return in consequence of later linked transaction) ( 2 ) , and

(b) it appears to the Inland Revenue to be necessary to give a notice under this paragraph in respect of an earlier land transaction return in respect of the same land transaction,

a notice may be given notwithstanding that the period referred to in sub-paragraph (2) has elapsed in relation to that earlier land transaction. ” .

Appeals against Revenue decisions on tax

5. —(1)Part 7 (appeals against Revenue decisions on tax) is amended as follows.

(2) In paragraph 35—

(a) at the end of sub-paragraph (1)(c) omit “or”;

(b) at the end of sub-paragraph (1)(d) add—

“ , or

(e) a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered). ” .

(3) In paragraph 36 (notice of appeal) —

(a) after sub-paragraph (4) insert —

“ (4A) In relation to an appeal under paragraph 35(1)(e) —

(a) the specified date is the date on which the Revenue determination was issued, and

(b) the relevant officer of the Board is the officer by whom the determination was made. ” ; and

(b) after sub-paragraph (5) insert—

“ (5A) The only grounds on which an appeal lies under paragraph 35(1)(e) are that—

(a) the purchase to which the determination relates did not take place,

(b) the interest in the land to which the determination relates has not been purchased,

(c) the contract for the purchase of the interest to which the determination relates has not been substantially performed, or

(d) the land transaction is one for which a self-certificate is due (for example, because the land transaction is exempt from charge under Schedule 3). ” .