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Patrick Cannon looks at the recent changes to the SDLT notification and registration requirements and the 'deregulation' of SDLT returns and how this affects solicitors and conveyancers registering property transfers
Clause 91 and Schedule 30 to the Finance Bill 2008 make the changes which are effective for land transactions with an effective date on or after 12 March 2008. Clause 91 substitutes a new s 77 in FA 2003 and adds a new s 77A (dealing with notifying land transactions to HMRC); Schedule 30 deals mainly with the abolition of the SDLT 60 self-certificate (that is the certificate given to the Land Registry that no land transaction return was required). One gets a glimpse of the chaotic state of things within HMRC by noting that BN47 issued with the Budget on 12 March promised that...

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