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The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009

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Finance Act 2003

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11.—(1) Part 4 of the Finance Act 2003(1) (stamp duty land tax) is amended as follows.

(2) In section 93 (information powers)—

(a)in subsection (2)—

(i)omit the entries relating to all Parts of Schedule 13 apart from Parts 3, 4, 6 and 8, and

(ii)in the entry relating to Part 4 for “Parts 1 to 3” substitute “Part 3”,

(b)in subsection (3), omit “1, 2 or”, and

(c)in subsection (6), omit “1, 2 or”.

(3) Omit section 94 (power to inspect premises).

(4) In Schedule 10 (returns, enquiries etc), omit paragraphs 14 to 16.

(5) In Schedule 11A(2) (claims not included in returns), omit paragraphs 8 to 10.

(6) In Schedule 13 (information powers)—

(a)omit paragraphs 1 to 13, 24 and 26 to 31,

(b)in paragraph 19, for “Parts 1 to” substitute “Part”,

(c)in paragraph 20(1), for “Parts 1 to 3 of this Schedule do” substitute “Part 3 of this Schedule does”,

(d)in paragraph 21, omit sub-paragraphs (1) and (2),

(e)in paragraph 22(1), omit “2 or”,

(f)in paragraph 22(2), for “those Parts” substitute “that Part”,

(g)in paragraph 23(1)—

(i)omit “1 or”, and

(ii)omit “, and as an alternative to delivering documents to comply with a notice under Part 2 of this Schedule,”,

(h)in paragraph 25(1), omit “2 or”,

(i)in paragraph 53(2)(a), for “1, 2, 3, or 5” substitute “3”,

(j)in paragraph 53(2)(b), omit “1(3), 6(3), 11(3) or”, and

(k)in paragraph 53(3), omit paragraph (b) (but not the “or” after it).

(2)

Schedule 11A was inserted by schedule 40 to the Finance Act 2004.

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