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Finance Act 2013

Exclusion of transactions from duty to make returns etc

97.Schedule 2A Paragraph 19 provides a power for the Treasury to make regulations to: (i) remove the requirement to deliver a land transaction return (where relief is being claimed) in certain cases (for both assignments of rights and free-standing transfers); and (ii) alter the condition that a relief has to be claimed for certain types of transaction/provide that the deeming provision for a notional land transaction (see paragraph 5) does not apply in certain cases. This power is subject to section 114 FA 2003.

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