These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004 and shall come into force on 6th December 2004.
Specified date: 6 December 2004: see above.
Amend the Stamp Duty Land Tax (Administration) Regulations 2003 (“the 2003 Regulations”) as follows.
Specified date: 6 December 2004: see reg 1.
For the form prescribed by Part 4 of Schedule 2 substitute the form prescribed in the Schedule to these Regulations.
Specified date: 6 December 2004: see reg 1.
In relation to forms delivered before 1st April 2005, the requirement to make a land transaction return on the form prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form, is satisfied by making a return—
(a) on the form prescribed in the Schedule to these Regulations containing the information required by that form, or
(b) on the form formerly prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form.
Specified date: 6 December 2004: see reg 1.
Ann Chant
Dave Hartnett
Two of the Commissioners of Inland Revenue
25th November 2004
(The full text of this form is currently unavailable. Please see the original.)
Specified date: 6 December 2004: see reg 1.
These Regulations amend the Stamp Duty Land Tax (Administration) Regulations 2003 (SI 2003/2837) to substitute a new prescribed form in Part 4 of Schedule 2 to those Regulations for the purpose of a land transaction return.
The Regulations make transitional provision so that until 31st March 2005 either the form prescribed by them, or the form which it replaces, may be used.
These Regulations do not impose any new costs on business.
