81 Further return where relief withdrawn
Finance Act 2003 (2003 c 14) | Legislation

81  Further return where relief withdrawn

(1)     Where relief is withdrawn to any extent under—

[(za)     paragraph 11 of Schedule 6A (relief for certain acquisitions of residential property),]

(a)     Part 1 of Schedule 7 (group relief),

(b)     Part 2 of that Schedule (reconstruction or acquisition relief), . . .

[(ba)     paragraph 5, 7 or 8 of Schedule 7A (PAIF seeding relief),

(bb)     paragraph 13, 17 or 18 of Schedule 7A (COACS seeding relief), or]

(c)     Schedule 8 (charities relief),

the purchaser must deliver a further return before the end of the period of 30 days after the date on which the disqualifying event occurred.

[[(1A)     Where relief is withdrawn to any extent under—

(a)     any of paragraphs 5G to 5L of Schedule 4A (relief from higher rate under Schedule 4A (higher rate for certain transactions)),

[(aa)     Part 3 of Schedule 6C (relief for [special tax sites]), other than in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies,]

(b)     paragraph 6 of Schedule 7A (PAIF seeding relief), or

(c)     paragraph 14 or 16 of Schedule 7A (COACS seeding relief),

the purchaser must deliver a further return before the end of the period of 30 days after

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