The Stamp Duty (Production of Documents) (Northern Ireland) Regulations 1996

Regulations 3, 5(2), 6(2)

SCHEDULE PRESCRIBED PARTICULARS TO BE GIVEN IN A DOCUMENT PRODUCED PURSUANT TO SUBSECTION (2) OF SECTION 244 OR REGULATION 5(2) OR 6(2)

The particulars prescribed are particulars—

(1) of the description of the relevant instrument;

(2) of the date of the relevant instrument;

(3) of the names and addresses of the transferor and the transferee or the lessor and the lessee;

(4) of the situation and postal address of the land to which the transaction relates, including—

(a) in any case relating to registered land, the Folio Number, County, Townland and Area,

(b) in any case relating to unregistered land or land which is part of a Folio, the Folio Number and Townland, and

(c) if necessary for the identification of the land, a photocopy of a plan indicating boundaries and areas, and stating the size of the areas and whether those areas are measured in acres or hectares;

(5) showing whether the interest transferred or granted by the transaction is a freehold interest, a long leasehold interest or a short leasehold interest;

(6) showing whether the transfer or grant relates to—

(a) a dwelling house,

(b) commercial property,

(c) development land,

(d) farmland, or

(e) other land,

and, in the case of a transfer or grant which relates to other land, specifying the nature of that other land;

(7) in any case where the transfer or grant relates to commercial property, showing whether that transfer or grant relates to a single plot of land for the construction of a dwelling;

(8) in any case where the interest transferred or granted is a freehold interest or a long leasehold interest, specifying the amount of the consideration, and in any case where that amount relates to a number of separate items, the allocation of that amount among those items;

(9) showing whether the consideration for the transaction includes value added tax, and if so the amount of that value added tax;

(10) in any case where the interest transferred or granted is a short leasehold interest, specifying—

(a) the term of the lease,

(b) the date of commencement of the term,

(c) the rent reserved,

(d) the dates on which the rent is payable,

(e) any capital payment made in connection with the transfer or grant of the lease,

(f) whether the lease makes provision for rent reviews, and if so the dates of those rent reviews,

(g) whether the lessee is responsible for repairs and insurance,

(h) whether the lessee is responsible for any other matters and, if so, specifying those other matters, and

(i) any other covenants affecting the value of the lease;

(11) of any debt released by the transaction, the amount of that debt and the person to whom that debt was owed;

(12) of the name and address of any selling or letting agent;

(13) of the name of the solicitor for the transferor or lessor;

(14) in a case where the document is signed by an individual who is not the transferee, lessee or proposed lessee, of the name, address and telephone number of that individual.