Source: http://www.legislation.gov.uk/ukpga/2008/9/schedule/30
Timestamp: 2013-05-18 11:25:23
Document Index: 355217762

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 4', 'art 2', 'art 4', 'art 1', 'art 2', 'art 3']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 2008You are here:2008 c. 9SCHEDULE 30Table of ContentsContentMore ResourcesPrevious: ScheduleNext: SchedulePlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2008. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.Sch. 30 para. 6 omitted by 2012 c. 14 Sch. 39 para. 8(2)(e)(ii)Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act modified by S.I. 2009/317 art. 3 Sch.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 40A-40G inserted by 2009 c. 10 Sch. 22 para. 2s. 40A-42A repealed by 2010 c. 8 Sch. 8 para. 170 Sch. 10 Pt. 5s. 42A inserted by 2009 c. 10 Sch. 22 para. 5Commencement Orders yet to be applied to the Finance Act 2008:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2008/1925 art. 2 commences (2008 c. 9)S.I. 2008/1928 art. 2 commences (2008 c. 9)S.I. 2008/1929 art. 2 commences (2008 c. 9)S.I. 2008/1930 art. 2 commences (2008 c. 9)S.I. 2008/1933 art. 2 commences (2008 c. 9)S.I. 2008/1935 art. 2(1) commences (2008 c. 9)S.I. 2009/402 art. 2 commences (2008 c. 9)S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/404 art. 2 commences (2008 c. 9)S.I. 2009/405 art. 2 commences (2008 c. 9)S.I. 2009/511 art. 2 commences (2008 c. 9)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2010/409 art. 2 commences (2008 c. 9)S.I. 2011/23 art. 2 commences (2008 c. 9)Commencement Orders bringing legislation that affects this Act into force:S.I. 2010/867 art. 2 commences (2009 c. 10)S.I. 2011/975 art. 2 commences (2010 c. 13)Section 94SCHEDULE 30E+W+S+N.I.Stamp duty land tax: notification etc: consequential provisionFA 2003E+W+S+N.I.1Part 4 of FA 2003 (stamp duty land tax) is amended as follows.E+W+S+N.I.2(1)Section 79 (registration of land transactions) is amended as follows.E+W+S+N.I.(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”.3In section 81B(1) (declaration by person authorised to act on behalf of individual), omit “or paragraph 2(1)(c) of Schedule 11” and “or self-certificate”.E+W+S+N.I.4(1)Section 103 (joint purchasers) is amended as follows.E+W+S+N.I.(2)In subsection (4), omit “or paragraph 2(1)(c) of Schedule 11” and “or self-certificate”.(3)In subsection (5), omit “or self-certificate”.5(1)Section 122 (index of defined expressions) is amended as follows.E+W+S+N.I.(2)In the entry for “closure notice”, omit “Schedule 11, paragraph 16(1) (in relation to a self-certificate)”.(3)In the entry for “notice of enquiry”, omit “Schedule 11, paragraph 7(1) (in relation to a self-certificate)”.(4)In the entry for “notifiable (in relation to a land transaction)”, after “72A(7)” insert “ and paragraph 30 of Schedule 15 ”.(5)Omit the entry for “self-certificate”.6In Part 4 of Schedule 6 (SDLT: disadvantaged areas relief), in paragraph 13, for “section 77 (which specifies” substitute “ sections 77 and 77A (which specify ”.E+W+S+N.I.7In paragraph 36 of Schedule 10 (notice of appeal), in sub-paragraph (5A)(d), for “one for which a self-certificate is due” substitute “ not notifiable ”.E+W+S+N.I.8Omit Part 1 of Schedule 11 (SDLT: self-certificates).E+W+S+N.I.9(1)In Part 2 of that Schedule (duty to keep and preserve records), paragraph 4 is amended as follows.E+W+S+N.I.(2)Before sub-paragraph (1) insert—“(A1)This paragraph applies where a transaction is not notifiable, unless the transaction is a transaction treated as taking place under a provision listed in section 79(2)(a) to (d).”
(3)In sub-paragraph (1)—(a)for “A purchaser who may be required to give a self-certificate” substitute “ The purchaser ”, and(b)in paragraph (a), for “to deliver a correct and complete certificate” substitute “ to demonstrate that the transaction is not notifiable ”.(4)In sub-paragraph (2), omit the words from “and” to the end.10Omit Part 3 of that Schedule (enquiry into self-certificate).E+W+S+N.I.11Accordingly, in the heading to Schedule 11, for “self-certificates” substitute “ record-keeping where transaction is not notifiable ”.E+W+S+N.I.12In Schedule 15 (SDLT: partnerships), in paragraph 8(2), omit “or paragraph 2(1)(c) of Schedule 11” and “or self-certificate”.E+W+S+N.I.13(1)In Schedule 16 (SDLT: trusts and powers), paragraph 6 is amended as follows.E+W+S+N.I.(2)In sub-paragraphs (1) and (3), omit “or self-certificate”.(3)In sub-paragraph (2), omit “or paragraph 2(1)(c) of Schedule 11” and “or self-certificate”.14In Schedule 17A (SDLT: further provisions relating to leases), in paragraphs 3(2) and (5) and 4(1) and (4A), for “section 77” substitute “ sections 77 and 77A ”.E+W+S+N.I.FA 2007E+W+S+N.I.15In consequence of the preceding provisions of this Schedule, omit section 81 of FA 2007.E+W+S+N.I.Previous: ScheduleNext: ScheduleBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Schedule onlyPDF This Schedule onlyWeb page This Schedule onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open Schedules only The Schedules only you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentGeographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceMore ResourcesAccess essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resourcesMore ResourcesUse this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copycorrection slipsClick 'View More' or select 'More Resources' tab for additional information including:lists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentslinks to related legislation and further information resources© Crown copyrightYou may use and re-use the information featured on this website (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence