(1)FA 2003 is amended as follows.
(2)In section 76(3) (payment to accompany land transaction return), omit paragraph (b).
(3)In section 80(2) (adjustment for change of circumstance: payment to accompany return), for paragraph (d) substitute—
“(d)the tax or additional tax payable must be paid not later than the filing date for the return.”
(4)In section 81 (withdrawal of relief: further return)—
(a)in subsection (2), omit paragraph (b), and
(b)after that subsection insert—
“(2A)Tax payable must be paid not later than the filing date for the return.”
(5)In section 81A(1) (later linked transaction: return), for paragraph (d) substitute—
“(d)the tax or additional tax payable must be paid not later than the filing date for the return.”
(6)In section 86 (payment of tax)—
(a)in subsection (1), for “at the same time that a land transaction return is made in respect of the transaction.” substitute “not later than the filing date for the land transaction return relating to the transaction.”, and
(b)in subsection (2), for “at the same time that a return is made in respect of the withdrawal” substitute “not later than the filing date for the return relating to the withdrawal”.
(7)In paragraph 2 of Schedule 10 (payment to accompany land transaction return), omit sub-paragraph (2)(b).
(8)For each of paragraphs 3(3)(d), 4(3)(d) and 8(3)(d) of Schedule 17A (leases) substitute—
“(d)the tax or additional tax payable must be paid not later than the filing date for the return.”
(9)The amendments made by this section have effect as follows—
(a)the amendment made by subsection (2) has effect in relation to land transactions with an effective date on or after the day on which this Act is passed,
(b)the amendment made by subsection (3) has effect in relation to returns where the event as a result of which the return is required occurs on or after the day on which this Act is passed,
(c)the amendment made by subsection (4) has effect in relation to returns where the disqualifying event occurs on or after the day on which this Act is passed,
(d)the amendment made by subsection (5) has effect in relation to returns where the effective date of the later transaction is on or after the day on which this Act is passed,
(e)the amendment made by subsection (6) has effect in relation to land transactions with an effective date on or after the day on which this Act is passed,
(f)the amendment made by subsection (7) has effect in relation to land transactions with an effective date on or after the day on which this Act is passed, and
(g)the amendment made by subsection (8) has effect in respect of requirements to deliver a return or further return which arise on or after the day on which this Act is passed.
(1)Schedule 11 to FA 2003 (self-certificates) is amended as follows.
(2)After paragraph 2 insert—
2A(1)The requirement in paragraph 2(1)(c) shall be deemed to be met where—
(a)the purchaser (or each of them) authorises an agent to complete a self-certificate,
(b)the purchaser (or each of them) makes a declaration that, with the exception of the effective date, the information provided in the self-certificate is to the best of the purchaser’s knowledge correct and complete, and
(c)the self-certificate includes a declaration by the agent that the effective date provided in the self-certificate is to the best of the agent’s knowledge correct.
(2)Sub-paragraph (1) applies only where the self-certificate is in a form specified by Her Majesty’s Revenue and Customs 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.
2B(1)The requirement in paragraph 2(1)(c) shall be deemed to be met 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 self-certificate includes a declaration by the Official Solicitor that the self-certificate is correct and complete to the best of the Official Solicitor’s knowledge.
(2)Sub-paragraph (1) applies only where the self-certificate is in a form specified by Her Majesty’s Revenue and Customs 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.”
(3)In paragraph 3(1), for “person” substitute “purchaser”.
(4)The amendments made by this section have effect in relation to transactions with an effective date on or after the day on which this Act is passed.