- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.
10In the Finance Act 1931, for Schedule 2 there shall be substituted the following Schedule (which reproduces the effect which that Schedule and section 28(6) had immediately before the coming into force of this Act)—
1Any person required by section 28 of this Act to produce any instrument to the Commissioners shall furnish to the Commissioners with the instrument a document (signed by the transferee or lessee or by some person on his behalf and showing his address) giving particulars—
(a)of the description of the instrument;
(b)of the date of the instrument;
(c)of the names and addresses of the transferor and transferee or lessor and lessee;
(d)of the situation of the land to which the transaction relates, including any dimensions stated in the instrument and, if necessary for the identification of the land, a description of the boundaries of the land, or a plan;
(e)of the estate or interest transferred, including, where the transaction is the assignment or grant of a lease or the transfer of a fee simple subject to a lease, the term of the lease, the date of the commencement of the term and the rent reserved;
(f)of the consideration, if any, other than the rent shown under sub-paragraph (e), showing separately any capital payment, any debt released, any debt covenanted to be paid or to which the transaction is made subject, any periodical payment (including any charge) covenanted to be paid, any terms surrendered, any land exchanged and any other thing representing money or money’s worth comprised in the consideration for the transaction;
(g)of any minerals, mineral rights, sporting rights, timber or easements reserved, and of any restrictions, covenants or conditions affecting the value of the estate or interest transferred or granted; and
(h)of the information given to the transferee or lessee by any relevant authority when requested, in connection with the transaction, to state what entries (if any) relating to the land to which the transaction relates were shown in any relevant register.
2In paragraph 1(h)—
(a)in relation to land in England or Wales—
“relevant authority” means a local planning authority within the meaning of the Town and Country Planning Act 1990, and
“relevant register” means a register kept by the authority under section 69(1) of that Act;
(b)in relation to land in Scotland—
“relevant authority” means a local authority within the meaning of the Town and Country Planning (Scotland) Act 1997, and
“relevant register” means a register kept by the authority under section 36(1) of that Act.”
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: