The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004

Transitional provision

This section has no associated Explanatory Memorandum

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.