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Change 1
As published
245 Production of documents: supplementary.
(1) Section 244 above shall not apply to any instrument (an “exempt instrument”) falling within any prescribed class; but regulations may, in respect of exempt instruments or such descriptions of exempt instruments as may be prescribed, require such a document as is mentioned in subsection (2) of that section to be furnished in accordance with the regulations to the Commissioner of Valuation for Northern Ireland.
(2) The information contained in any document produced to the Commissioners under section 244(2) above shall be available for use by the Commissioner of Valuation for Northern Ireland.
(3) Any person who fails to comply with any requirement imposed by virtue of subsection (1) above shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4) Section 244 above shall also not apply to any instrument which relates solely to—
(a) incorporeal hereditaments or to a grave or right of burial, ...
(b) land subject to land purchase annuities which are registered in the Land Registry in Northern Ireland. or
(c) an SDLT transaction within the meaning of paragraph 1(2) of Schedule 19 to the Finance Act 2003.
(5) In this section and section 244 above—
“lease”—
includes an underlease or other tenancy and an agreement for a lease, underlease or tenancy, but
does not include a mortgage, charge or lien on any property for securing money or money’s worth,
and “lessee” and “grant” shall be construed accordingly,
“prescribed” means prescribed by regulations, and
“regulations” means regulations made by the Commissioners under this section.
(6) The power to make regulations under this section shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
(7) Regulations under this section may make different provision for different cases.
(8) This section and section 244 above shall come into force on such day as the Treasury may by order made by statutory instrument appoint.
Your change, as a redline
245 Production of documents: supplementary.
(1) Section 244 above shall not apply to any instrument (an “exempt instrument”) falling within any prescribed class; but regulations may, in respect of exempt instruments or such descriptions of exempt instruments as may be prescribed, require such a document as is mentioned in subsection (2) of that section to be furnished in accordance with the regulations to the Commissioner of Valuation for Northern Ireland.
(2) The information contained in any document produced to the Commissioners under section 244(2) above shall be available for use by the Commissioner of Valuation for Northern Ireland.
(3) Any person who fails to comply with any requirement imposed by virtue of subsection (1) above shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4) Section 244 above shall also not apply to any instrument which relates solely to—
(a) incorporeal hereditaments or to a grave or right of burial, ...
(b) land subject to land purchase annuities which are registered in the Land Registry in Northern Ireland. or
(c) an SDLT transaction within the meaning of paragraph 1(2) of Schedule 19 to the Finance Act 2003.
(5) In this section and section 244 above—
“lease”—
includes an underlease or other tenancy and an agreement for a lease, underlease or tenancy, but
does not include a mortgage, charge or lien on any property for securing money or money’s worth,
and “lessee” and “grant” shall be construed accordingly,
“prescribed” means prescribed by regulations, and
“regulations” means regulations made by the Commissioners under this section.
(6) The power to make regulations under this section shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
(7) Regulations under this section may make different provision for different cases.
(8) This section and section 244 above shall come into force on such day as the Treasury may by order made by statutory instrument appoint.
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