Finance Act 2008

FA 2003

2(1)Section 79 (registration of land transactions) is amended as follows.

(2)In subsection (3), omit the word “either”, paragraph (b) and the word “or” before it.

(3)For subsection (5) substitute—

(5)Part 2 of Schedule 11 imposes a duty to keep and preserve records in respect of transactions that are not notifiable.

(4)In subsection (6)(a), omit “or self-certificates”.