The Stamp Duty Land Tax (Administration) Regulations 2003

  1. Introductory Text

  2. PART 1 GENERAL

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART 2 REVENUE CERTIFICATES AND SELF-CERTIFICATES

    1. 3.Interpretation of Part 2

    2. 4.Conditions to be met before a Revenue certificate is issued

    3. 5.Form and contents of Revenue certificates

    4. 6.Duplicate Revenue certificates

    5. 7.Multiple Revenue certificates

    6. 8.Form and contents of self-certificate

  4. PART 3 LAND TRANSACTION RETURNS

    1. 9.Form and contents of land transaction return

  5. PART 4 DEFERRED PAYMENTS

    1. 10.Interpretation of this Part

    2. 11.When application to be made

    3. 12.Form and contents of application

    4. 13.Additional contents of application where consideration consists of works or services

    5. 14.Provision of information

    6. 15.Recovery of tax not postponed by application

    7. 16.Notice of decision on an application

    8. 17.Grounds on which application may be refused

    9. 18.Tax avoidance arrangements

    10. 19.Right of appeal

    11. 20.Notice of appeal

    12. 21.Settling of appeals by agreement

    13. 22.Direction by Commissioners postponing payment

    14. 23.Agreement to postpone payment

    15. 24.Payments and returns

    16. 25.Form and contents of returns

    17. 26.Adjustment of payments made as mentioned in section 90(5)

    18. 27.Returns and payments where consideration consists of works or services

    19. 28.Applications accepted by the Inland Revenue having no effect

  6. PART 5 DISTRAINT BY COLLECTORS: FEES, COSTS AND CHARGES

    1. 29.Interpretation of Part 4

    2. 30.Ascertainment of fees, costs and charges

    3. 31.Deduction of fees, costs and charges by the collector

    4. 32.Disputes as to fees, costs and charges

  7. PART 6

    1. 33.Interpretation of Part 5

    2. 34.Approval of decision to apply for an order

    3. 35.Notice of application

    4. 36.Notice of an order, or notice of an application, treated as having been given

    5. 37.Complying with an order

    6. 38.Resolution of disputes as to legal privilege

  8. Signature

    1. SCHEDULE 1

      SELF-CERTIFICATE

    2. SCHEDULE 2

      LAND TRANSACTION RETURN

      1. PART 1 MAIN FORM

      2. PART 2 ADDITIONAL VENDOR/PURCHASER DETAILS

      3. PART 3 ADDITIONAL DETAILS ABOUT THE LAND

      4. PART 4 ADDITIONAL DETAILS ABOUT THE TRANSACTION, INCLUDING LEASES

    3. SCHEDULE 3

      FEES, COSTS AND CHARGES

      1. PART 1 FEES CHARGEABLE ON OR IN CONNECTION WITH THE LEVYING OF DISTRESS

      2. PART 2 COSTS AND CHARGES RECOVERABLE WHERE DISTRESS HAS BEEN LEVIED

      3. PART 3 MISCELLANEOUS PROVISIONS RELATING TO FEES, COSTS AND CHARGES

        1. 1.In any case where close possession is taken, an individual...

        2. 2.For the purpose of calculating any percentage fees, costs and...

        3. 3.In addition to any amount authorised by this Schedule in...

  10. Explanatory Note