Returns and other administrative matters Returns and other administrative matters
United Kingdom
- 76Duty to deliver land transaction return
- 77Notifiable transactions
- 77AExceptions for certain acquisitions of major interests in land
- 78Returns, enquiries, assessments and related matters
- 78ADisclosure of information contained in land transaction returns
- 79Registration of land transactions etc
- 80Adjustment where contingency ceases or consideration is ascertained
- 81Further return where relief withdrawn
- 81ZAAlternative finance arrangements: return where relief withdrawn
- 81AReturn or further return in consequence of later linked transaction
- 81BDeclaration by person authorised to act on behalf of individual
- 82Loss or destruction of, or damage to, return etc
- 82AClaims not included in returns
- 83Formal requirements as to assessments, penalty determinations etc
- 84Delivery and service of documents
Notes on Part 4
Modifications
- C1
Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)
- C2
Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.
- C3
Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)
- C4
Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)
- C5
Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))
- C6
Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))
- C7
Pt. 4 applied (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 29(2)(5) (with reg. 63)
- C8
Pt. 4 modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 28, 30 (with reg. 63)