The Stamp Duty Land Tax (Administration) Regulations 2003

Complying with an order

37.—(1) A person complies with an order by producing the documents specified or described in the order to the officer of the Board specified in the order within—

(a) the period mentioned in paragraph 32(2) of Schedule 13 to the 2003 Act; or

(b) such further period, if any, as is agreed with that officer.

(2) For the purposes of paragraph (1), documents are produced to an officer of the Board if they are either—

(a) delivered to the officer; or

(b) left for the officer at an address specified in the relevant order.

(3) Where documents are sent to an officer of the Board at the address specified in the relevant order by post, they shall be treated, unless the contrary is proved, as having been produced to the officer—

(a) if first class post is used, on the second working day after posting;

(b) if second class post is used, on the fourth working day after posting.