SCHEDULES
F1SCHEDULE 2ATransactions entered into before completion of contract
Exclusion of transactions from duty to make returns etc
19
(1)
The Treasury may by regulations amend this Schedule, or any provision of this Part of this Act relating to the making of returns, so as to—
(a)
exempt relevant purchasers of any specified description, or in specified circumstances, from the duty to deliver a land transaction return,
(b)
provide for relief under paragraph 15 or 16 to be available without a claim in the case of any specified class of transactions, or
(c)
provide that paragraph 5 does not apply in specified cases.
(2)
In this paragraph “relevant purchaser” means a person who is the transferor under a pre-completion transaction.