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25th November 2004
Laid before the House of Commons
29th November 2004
Coming into force
6th December 2004
The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 113(2) of, and paragraph 1 of Schedule 10 to, the Finance Act 2003(1) make the following Regulations:
1. These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004 and shall come into force on 6th December 2004.
2. Amend the Stamp Duty Land Tax (Administration) Regulations 2003(2) (“the 2003 Regulations”) as follows.
3. For the form prescribed by Part 4 of Schedule 2 substitute the form prescribed in the Schedule to these Regulations.
4. In relation to forms delivered before 1st April 2005, the requirement to make a land transaction return on the form prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form, is satisfied by making a return—
(a)on the form prescribed in the Schedule to these Regulations containing the information required by that form, or
(b)on the form formerly prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form.
Two of the Commissioners of Inland Revenue
25th November 2004
(This note is not part of the Order)
These Regulations amend the Stamp Duty Land Tax (Administration) Regulations 2003 (S.I. 2003/2837) to substitute a new prescribed form in Part 4 of Schedule 2 to those Regulations for the purpose of a land transaction return.
The Regulations make transitional provision so that until 31st March 2005 either the form prescribed by them, or the form which it replaces, may be used.
These Regulations do not impose any new costs on business.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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