The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 No. 2867

SCHEDULE Amendments to enactments

PART 1 Acts of Parliament

Finance Act 1931

4.  In section 28(3) of the Finance Act 1931 (production to Inland Revenue Commissioners of instruments transferring land)(1)—

(a) after “relates” insert “(a)” and

(b) after the paragraph (a) so formed insert—

“; or

(b) to an SDLT transaction within the meaning of paragraph 1(2) of Schedule 19 to the Finance Act 2003.”.

(1)

1931 c. 28: a relevant amendment to section 28(3) was made by Schedule 14 to the Land Commission Act 1967 (c. 1).