The Stamp Duty Land Tax (Administration) Regulations 2003

Interpretation

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.