(1)The buyer in a land transaction must make a further return to the Tax Authority if relief is withdrawn to any extent under—
(a)Part 5 of schedule 4 (relief for certain acquisitions of residential property),
(b)Part 5 of schedule 5 (transfer of multiple dwellings),
(c)Part 4 of schedule 8 (relief for alternative finance investment bonds),
(d)Part 3 of schedule 10 (group relief),
(e)Part 4 of schedule 11 (reconstruction relief and acquisition relief), or
(f)paragraph 4 of schedule 13 (charities relief).
(2)The return must include an assessment of the amount of tax that, on the basis of the information contained in the return, is chargeable.
(3)The return must be made before the end of the period of 30 days beginning with the day after the date on which the relevant event occurred.
(4)The relevant event is—
(a)in relation to the withdrawal of relief under schedule 4, an event mentioned in paragraph 14(a), (b) or (c) or 16(a), (b) or (c) of that schedule,
(b)in relation to the withdrawal of relief under schedule 5, an event mentioned in paragraph 16(a) or 18(a) of that schedule,
(c)in relation to the withdrawal of relief under schedule 8, an event mentioned in paragraph 16 of that schedule,
(d)in relation to the withdrawal of group relief, the buyer ceasing to be a member of the same group as the seller within the meaning of schedule 10,
(e)in relation to the withdrawal of reconstruction relief or acquisition relief, the change of control of the acquiring company mentioned in paragraph 13 of schedule 11,
(f)in relation to the withdrawal of charities relief, a disqualifying event as defined in paragraphs 5 and 6 of schedule 13.