Paragraph 4 Finance Act 1931

In section 28(3) of the Finance Act 1931 (production to Inland Revenue Commissioners of instruments transferring land)^f1—

(a)

after “relates” insert “(a)” and

(b)

after the paragraph (a) so formed insert—

“; or

(b)

to an SDLT transaction within the meaning of paragraph 1(2) of Schedule 19 to the Finance Act 2003.”.

Annotations

f1: 1931 c. 28: a relevant amendment to section 28(3) was made by Schedule 14 to the Land Commission Act 1967 (c. 1).