Citation, commencement and effect1

1

These Regulations may be cited as the Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007 and shall come into force on the day after the day on which they are made.

2

These Regulations shall have effect in relation to acquisitions—

a

made on or after 1st October 2007, and

b

before 1st October 2012.