Link Report

“housing authority” has the same meaning as it has in the Housing (Miscellaneous Provisions) Act 1992;

“direct sales agreement” has the same meaning as it has in Part 2 of the Act of 2021;

“eligible applicant” has the same meaning as it has in Part 2 of the Act of 2021;

“direct sales agreement” has the same meaning as it has in Part 2 of the Act of 2021;

“eligible applicant” has the same meaning as it has in Part 2 of the Act of 2021;

(a)section 128A shall apply as if the period of 6 years referred to in subsection (4) of that section commenced on the date of execution of the instrument effecting the conveyance or transfer, as the case may be, referred to in subsection (2)(b), and

(b) the records referred to in section 128A shall include—

(5) Subject to the other provisions of this section and section 159A, a repayment of stamp duty under this section shall—

then the person who made such a declaration shall be liable to pay to the Commissioners as a penalty an amount equal to 125 per cent of the stamp duty that would not have been repaid had all the facts been truthfully declared, together with interest charged on that amount as may so become payable, calculated in accordance with section 159D, from the date on which the repayment was made to the date the penalty is paid.

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

(7) An accountable person aggrieved by a decision to refuse a claim for repayment may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997 within the period of 30 days after the date of the notification of the decision.

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

(d) be made by electronic means and through such electronic systems as the Commissioners may make available for the time being for any such purpose, and the relevant provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 shall apply, and

(7) An accountable person aggrieved by a decision to refuse a claim for repayment may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997 within the period of 30 days after the date of the notification of the decision.