2004 No. 3124
The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004
Made
Laid before the House of Commons
Coming into force
The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 113(2) of, and paragraph 1 of Schedule 10 to, the Finance Act 20031 make the following Regulations:
Citation and commencement1
These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004 and shall come into force on 6th December 2004.
Amendment to the Stamp Duty Land Tax (Administration) Regulations 2003
2
Amend the Stamp Duty Land Tax (Administration) Regulations 20032 (“the 2003 Regulations”) as follows.
3
For the form prescribed by Part 4 of Schedule 2 substitute the form prescribed in the Schedule to these Regulations.
Transitional provision4
In relation to forms delivered before 1st April 2005, the requirement to make a land transaction return on the form prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form, is satisfied by making a return—
a
on the form prescribed in the Schedule to these Regulations containing the information required by that form, or
b
on the form formerly prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form.
SCHEDULE
(This note is not part of the Order)