S18.5 The Certification Regime
S18.5.1 What is a Certificate?
A certificate is simply a form of evidence that must be presented to the Keeper at the time the application for registration is submitted. This memo sets out the general circumstances in which the applicant must submit a certificate. Section 79(3) provides for two generic types of certificate, namely a Revenue certificate and a Self-certificate.
Section 79(3) reads as follows;
‘The certificate must be either –
- a certificate by the Inland Revenue (a ‘Revenue certificate’) that a land transaction return has been delivered in respect of the transaction, or
- a certificate by the purchaser (a ‘self certificate’) that no land transaction return is required in respect of the transaction.’
Registers of Scotland (RoS) seeks to ensure that the information published in the Sasines Manual is up to date and accurate but it may be amended from time to time.
The Manual is an internal document intended for RoS staff only. The information in the Manual does not constitute legal or professional advice and RoS cannot accept any liability for actions arising from its use.
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