Paragraph 9

(1)

In Part 2 of that Schedule (duty to keep and preserve records), paragraph 4 is amended as follows.

(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.