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Home Forums Patrick Cannon Stamp Duty Reply To: Stamp Duty

#538
Patrick
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I am not sure what scheme you are referring to but s79 FA 2003 sets out when a certificate is required. Some transactions are not notifiable – see s77 and 77A and the land registry should register a non-notifiable transaction without a certificate although they are currently behaving inconsistently in terms of when they will do so and when they ask for confirmation from HMRC.