Regulation 4 Conditions to be met before a Revenue certificate is issued
The conditions specified in paragraphs (2) to (5) must be met before a Revenue certificate is issued.
The first condition is that a land transaction return in respect of the transaction must have been received by the Inland Revenue.
The second condition is that the return (together with any other returns that are required)—
has been completed; and
includes any declaration required by paragraph 1(1)(c) of Schedule 10 to the 2003 Act.
The third condition is that—
as required by section 76(3)(a), a self-assessment is included in the return; and
on the basis of the information contained in the return, the self-assessment appears to be correct.
The fourth condition is that, as required by section 76(3)(b), payment of the amount of tax chargeable in respect of the transaction accompanies the return.