2009 No. 2095
The Stamp Duty Land Tax (Use of Information Contained in Land Transaction Returns) Regulations 2009
Made
Laid before the House of Commons
Coming into force
The Treasury, make the following Regulations in exercise of the power conferred by section 78A(1)(d) and 114(6) of the Finance Act 20031.
Citation and commencement1
These Regulations may be cited as the Stamp Duty Land Tax (Use of Information Contained in Land Transaction Returns) Regulations 2009 and shall come into force on 21st August 2009.
Interpretation2
In these Regulations—
“land transaction return” means a return complying with the requirements imposed by Part 1 of Schedule 10 to the Finance Act 2003 (stamp duty land tax: land transaction returns) and regulations under that Part;
“DFP” means Department of Finance and Personnel as set out in the Departments (Northern Ireland) Order 19992.
Disclosure and use of land transaction information to and by the Commissioner of Valuation for Northern Ireland and District Valuers in Northern Ireland3
1
Relevant information3 may be made available for use by the Commissioner of Valuation for Northern Ireland and District Valuers in Northern Ireland for the purposes of, the exercise of any statutory function of the Commissioner or District Valuers (as the case may be).
2
Relevant information made available for use by the Commissioner of Valuation for Northern Ireland or District Valuers in Northern Ireland under this regulation may be disclosed by the Commissioner of Valuation for Northern Ireland or District Valuers in Northern Ireland to DFP for the purposes of regulation 4.
Disclosure and use of land transaction information to and by the Department of Finance and Personnel4
1
Relevant information may be available for use by DFP for the purposes of any lawful function of DFP but must not be used in any way which would permit any person other than an officer of DFP to identify the vendor or the purchaser4.
2
Relevant information made available for use by DFP under this regulation must not be disclosed outside DFP without the consent of the Commissioners for Her Majesty’s Revenue and Customs. Such consent may be general or specific.
(This note is not part of the Regulations)