Statutory Instruments
2005 No. 1869
STAMP DUTY LAND TAX
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2005
Made
11th July 2005
Laid before the House of Commons
11th July 2005
Coming into force
1st August 2005
(1)
2004 c. 12. Section 318 is cited because of the meaning it ascribes to “prescribed”.
(2)
The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the former Commissioners (however expressed) shall be taken, so far as is appropriate in consequence of section 5, as a reference to the new Commissioners.