S18.6 Office Procedure
The self-certificate has a prescribed statutory format which must be followed in all cases. The Revenue certificate does not have a prescribed format. Rather, the Stamp Duty Land Tax (Administration) Regulations 2003 provide for the information which it must contain. This information can be in a format of the Inland Revenue’s choosing.
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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