1 Citation, commencement and interpretation
1 These Regulations may be cited as the Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2012 and come into force on 1st November 2012.
2 In these Regulations—
“the principal Regulations” means the Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005.
S.I.2005/1868 amended by regulation 2(2) of the Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010, S.I. 2010/407; in regulation 2(2) the words “property (whether residential or non-residential)” were substituted for the words “non-residential property”.