# Finance Act 2008, 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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/30/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-30/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.