http://www.legislation.gov.uk/uksi/2022/1185/contents/madeThe Stamp Duty Land Tax (Service of Documents) Regulations 2022enKing's Printer of Acts of Parliament2022-11-15STAMP DUTY LAND TAX These Regulations, which come into effect on 6th December 2022, prescribe that a company’s registered office and the address it provides on its land transaction return are addresses to which a notice or other document under Part 4 of the Finance Act 2003 (stamp duty land tax) may be given, delivered or served by HMRC and be properly addressed for the purposes of section 7 of the Interpretation Act 1978. The Stamp Duty Land Tax (Service of Documents) Regulations 2022 1Citation and commencement 2Prescribed places for delivery and service of documents: companies 2022 No. 1185 Stamp Duty Land Tax The Stamp Duty Land Tax (Service of Documents) Regulations 2022 Made 14th November 2022 Laid before the House of Commons 15th November 2022 Coming into force 6th December 2022 The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the power conferred by section 84(3)(b) of the Finance Act 2003. 2003 c. 14. Section 84(3)(b)(iii) refers to the “Inland Revenue” and section 113(2) of the same Act provides that any power of the Inland Revenue to make regulations is exercisable only by the Board. The Board is defined in section 42(3) for these purposes as being the Commissioners of Inland Revenue. The function of Commissioners of Inland Revenue to make regulations was transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11).
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<dc:description>These Regulations, which come into effect on 6th December 2022, prescribe that a company’s registered office and the address it provides on its land transaction return are addresses to which a notice or other document under Part 4 of the Finance Act 2003 (stamp duty land tax) may be given, delivered or served by HMRC and be properly addressed for the purposes of section 7 of the Interpretation Act 1978.</dc:description>
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<Title>The Stamp Duty Land Tax (Service of Documents) Regulations 2022</Title>
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The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the power conferred by section 84(3)(b) of the Finance Act 2003
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. Section 84(3)(b)(iii) refers to the “Inland Revenue” and section 113(2) of the same Act provides that any power of the Inland Revenue to make regulations is exercisable only by the Board. The Board is defined in section 42(3) for these purposes as being the Commissioners of Inland Revenue. The function of Commissioners of Inland Revenue to make regulations was transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c00002" Year="2005" Number="11" Class="UnitedKingdomPublicGeneralAct">2005 (c. 11)</Citation>
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