http://www.legislation.gov.uk/uksi/2005/1868/introduction/made

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005

Stamp duties

Tax

Land and premises

Non-residential property

VAT

King's Printer of Acts of Parliament

2012-08-07

STAMP DUTY LAND TAX

These Regulations prescribe arrangements which enable or might be expected to enable any person to obtain a tax advantage in relation to stamp duty land tax, and which a promoter is required to notify to the Inland Revenue.

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005

reg. 1(2)

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2012

reg. 3

reg. 1(1)

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005

reg. 1(3)

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2012

reg. 4

reg. 1(1)

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005

reg. 2

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2012

reg. 5(1)

reg. 1(1)

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005

Sch. Step B para. (a)(aa)

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2012

reg. 6

reg. 1(1)

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005

reg 2

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010

reg 2

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005

reg 2

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010

reg 2

2005 No. 1868

STAMP DUTY LAND TAX

The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005

Made11th July 2005

Laid before the House of Commons11th July 2005

Coming into force1st August 2005

The Treasury, in exercise of the powers conferred upon them by sections 306(1)(a) and (b) and 318 of the Finance Act 20041 make the following Regulations: