7(1)The acquiring company shall, within the period of 30 days within which payment is to be made, notify the Commissioners of—
(a)the date on which the event occured by reason of which it is liable to make a payment of duty under section 113 or this Schedule,
(b)the relevant land held by it at that time,
(c)the nature of the relevant instrument, the date on which it was executed, the parties to the instrument and the date on which the instrument was stamped,
(d)the market value of the land transferred to it by the relevant instrument at the date it was executed, and
(e)the amount of duty and interest payable by it.
(2)In sub-paragraph (1)(b) the “relevant land” held by the acquiring company means every estate or interest to in relation to which section 113(1)(c) applies.
(3)In section 98(5) of the Taxes Management Act 1970 (c. 9) (penalty for failure to provide information), in the second column of the Table, at the appropriate place insert “paragraph 7 of Schedule 35 to the Finance Act 2002”.