1.—(1) These Regulations may be cited as the Stamp Duty Land Tax (Administration) Regulations 2003 and shall come into force on 1st December 2003.
2.—(1) In these Regulations—
“the 2003 Act” means the Finance Act 2003;
“the Board” means the Commissioners of Inland Revenue;
“land transaction return” has the meaning given by section 76(1).
(2) In these Regulations, a reference to a numbered section without more is a reference to the section of the 2003 Act bearing that number.