These Regulations may be cited as the Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 and shall come into force on 1st December 2003.
Specified date: 1 December 2003: see above.
The Schedule to these Regulations, which contains amendments to enactments in consequence of the provisions of Part 4 of the Finance Act 2003, shall have effect.
Specified date: 1 December 2003: see reg 1.
John Heppell
Joan Ryan
Two of the Lords Commissioners of Her Majesty's Treasury
10th November 2003
These Regulations make amendments to Acts of Parliament and to the Ports (Northern Ireland) Order 1994 consequent upon the replacement of stamp duty in relation to land transactions by stamp duty land tax (“SDLT”) on 1st December 2003. SDLT is introduced by Part 4 of the Finance Act 2003.
Regulation 1 provides for the citation and commencement of these Regulations.
Regulation 2 provides for the Schedule to the Regulations to have effect. The Schedule contains amendments consequent on the introduction of SDLT.
