1230. Registration of land transactions; certificates.

A land transaction1 or, as the case may be, a document effecting or evidencing such a transaction, may not be registered, recorded or otherwise reflected in an entry made in the register of title maintained, in relation to England and Wales, by the Chief Land Registrar2 unless there is produced, together with the relevant application, a certificate as to compliance with the stamp duty land tax requirements3 in relation to the transaction or such information about compliance as the Commissioners for Revenue and Customs may specify in regulations4. The certificate must be a certificate by the Her Majesty's Revenue