SCHEDULES

SCHEDULE 11Stamp duty land tax: self-certificates

Part 1General

1Introductory

In this Schedule—

a

references to a self-certificate are to a certificate by the purchaser that no land transaction return is required in respect of the transaction, and

b

references to the date on which a self-certificate was produced are to the date on which it was produced to the registrar (in Scotland, to the Keeper of the Registers of Scotland).