Section 79 Registration of land transactions etcI1

United Kingdom

(1)

A land transaction to which this section applies, or (as the case may be) a document effecting or evidencing a land transaction to which this section applies, shall not be registered, recorded or otherwise reflected in an entry made—

(a)

in England and Wales, in the register of title maintained by the Chief Land Registrar,

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

in Northern Ireland, in any register maintained by the Land Registry of Northern Ireland or in the Registry of Deeds for Northern Ireland,

unless there is produced, together with the relevant application, a certificate as to compliance with the requirements of this Part in relation to the transaction F2or such information about compliance as the Commissioners for Her Majesty's Revenue and Customs may specify in regulations.

This does not apply where the entry is required to be made without any application or so far as the entry relates to an interest or right other than the chargeable interest acquired by the purchaser under the land transaction that gives rise to the application.

(2)

This section applies to every F3notifiable land transaction F4other than a transaction treated as taking place—

(a)

under subsection (4) of section 44 (contract and conveyance) or under that section as it applies F5by virtue of—

F6(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

paragraph 12B of Schedule 17A (assignment of agreement for lease),

(b)

under subsection (3) of section 44A (contract providing for conveyance to third party) or under that section as it applies by virtue of section 45A (contract providing for conveyance to third party: effect of transfer of rights).

F7(ba)

under paragraph 5 of Schedule 2A (transactions entered into before completion of contract),

F8(c)

under paragraph 12A(2) F9... of Schedule 17A (agreement for lease), or

(d)

under paragraph 13 (increase of rent) or 15A (reduction of rent or term) of that Schedule.

In this subsection “contract” includes any agreement and “conveyance” includes any instrument.

F10(2A)

Subsection (1), so far as relating to the entry of a notice under section 34 of the Land Registration Act 2002 or section 38 of the Land Registration Act (Northern Ireland) 1970 (notice in respect of interest affecting registered land), does not apply where the land transaction in question is the variation of a lease.

(3)

The certificate F11referred to in subsection (1) must be F12...—

(a)

a certificate by the Inland Revenue (a “Revenue certificate”) that a land transaction return has been delivered in respect of the transaction, F13...

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

The Inland Revenue may make provision by regulations about Revenue certificates. The regulations may, in particular—

(a)

make provision as to the conditions to be met before a certificate is issued;

(b)

prescribe the form and content of the certificate;

(c)

make provision about the issue of duplicate certificates if the original is lost or destroyed;

(d)

provide for the issue of multiple certificates where a return is made relating to more than one transaction.

F14(5)

Part 2 of Schedule 11 imposes a duty to keep and preserve records in respect of transactions that are not notifiable.

(6)

The registrar F15...—

(a)

shall allow the Inland Revenue to inspect any certificates F16... produced to him under this section and in his possession, and

(b)

may enter into arrangements for affording the Inland Revenue other information and facilities for verifying that the requirements of this Part have been complied with.

Annotations

Textual amendments

F1: S. 79(1)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 18(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F2: Words in s. 79(1) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 47(2)
F3: Word in s. 79(2) inserted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2008 (c. 9), s. 94(3)
F4: Words in s. 79(2) substituted (with effect in accordance with Sch. 39 para. 13 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 7
F5: Words in s. 79(2)(a) substituted (with effect in accordance with s. 297(10) of the amending Act) by Finance Act 2004 (c. 12), s. 297(5)(a)
F6: S. 79(2)(a)(i) omitted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 39 para. 6(a)
F7: S. 79(2)(ba) inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 6(b)
F8: S. 79(2)(c)(d) inserted (with effect in accordance with s. 297(10) of the amending Act) by Finance Act 2004 (c. 12), s. 297(5)(b)
F9: Words in s. 79(2)(c) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 18(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F10: S. 79(2A) inserted (with effect in accordance with s. 297(10) of the amending Act) by Finance Act 2004 (c. 12), s. 297(6)
F11: Words in s. 79(3) inserted (with effect in accordance with s. 297(10) of the amending Act) by Finance Act 2004 (c. 12), s. 297(7)
F12: Word in s. 79(3) omitted (with effect in accordance with s. 94(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 30 para. 2(2)
F13: S. 79(3)(b) and word omitted (with effect in accordance with s. 94(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 30 para. 2(2)
F14: S. 79(5) substituted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2008 (c. 9), Sch. 30 para. 2(3)
F15: Words in s. 79(6) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 18(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F16: Words in s. 79(6)(a) omitted (with effect in accordance with s. 94(5) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 30 para. 2(4)

Commencement

I1: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

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)