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Contents

Legislation
Finance Act 2003

Crossheading Returns and other administrative matters

  • Section 76 Duty to deliver land transaction return
  • Section 77 Notifiable transactions
  • Section 77A Exceptions for certain acquisitions of major interests in land
  • Section 78 Returns, enquiries, assessments and related matters
  • Section 78A Disclosure of information contained in land transaction returns
  • Section 79 Registration of land transactions etc
  • Section 80 Adjustment where contingency ceases or consideration is ascertained
  • Section 81 Further return where relief withdrawn
  • Section 81ZA Alternative finance arrangements: return where relief withdrawn
  • Section 81A Return or further return in consequence of later linked transaction
  • Section 81B Declaration by person authorised to act on behalf of individual
  • Section 82 Loss or destruction of, or damage to, return etc
  • Section 82A Claims not included in returns
  • Section 83 Formal requirements as to assessments, penalty determinations etc
  • Section 84 Delivery and service of documents
  1. Returns and other administrative matters
  2. Returns, enquiries, assessments and related matters

Section 78 | Returns, enquiries, assessments and related matters

From legislation.gov.uk

(1)Schedule 10 has effect with respect to land transaction returns, assessments and related matters.

(2)In that Schedule—

(3)The Treasury may by regulations make such amendments of that Schedule, and such consequential amendments of any other provisions of this Part, as appear to them to be necessary or expedient from time to time.

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