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30(1)If the purchaser has delivered a land transaction return in respect of the transaction in question, an assessment under paragraph 28 or 29 in respect of the transaction—U.K.
(a)may only be made in the two cases specified in sub-paragraphs (2) and (3) below, and
(b)may not be made in the circumstances specified in sub-paragraph (5) below.
(2)The first case is where the situation mentioned in paragraph 28(1) or 29(1) is attributable to fraudulent or negligent conduct on the part of—
(a)the purchaser,
(b)a person acting on behalf of the purchaser, or
(c)a person who was a partner of the purchaser at the relevant time.
(3)The second case is where the Inland Revenue, at the time they—
(a)ceased to be entitled to give a notice of enquiry into the return, or
(b)completed their enquiries into the return,
could not have been reasonably expected, on the basis of the information made available to them before that time, to be aware of the situation mentioned in paragraph 28(1) or 29(1).
(4)For this purpose information is regarded as made available to the Inland Revenue if—
(a)it is contained in a land transaction return made by the purchaser,
(b)it is contained in any documents produced or information provided to the Inland Revenue for the purposes of an enquiry into any such return, or
(c)it is information the existence of which, and the relevance of which as regards the situation mentioned in paragraph 28(1) or 29(1)—
(i)could reasonably be expected to be inferred by the Inland Revenue from information falling within paragraphs (a) or (b) above, or
(ii)are notified in writing to the Inland Revenue by the purchaser or a person acting on his behalf.
(5)No assessment may be made if—
(a)the situation mentioned in paragraph 28(1) or 29(1) is attributable to a mistake in the return as to the basis on which the tax liability ought to have been computed, and
(b)the return was in fact made on the basis or in accordance with the practice generally prevailing at the time it was made.
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