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Regulation 7 Multiple Revenue certificates

Original text. Later amendments are not shown.

(1)

This regulation applies where a land transaction return is made relating to more than one transaction.

(2)

Subject to paragraph (3), the Inland Revenue shall issue one Revenue certificate in respect of the transactions to which the return relates.

(3)

If the purchaser requests on the return that separate Revenue certificates be issued in respect of each of the transactions to which the return relates, the Inland Revenue may provide separate certificates in respect of any of those transactions.