Statutory Instruments

2005 No. 1868

STAMP DUTY LAND TAX

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

Made

11th July 2005

Laid before the House of Commons

11th July 2005

Coming into force

1st 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 2004(1) make the following Regulations:

(1)

2004 c. 12. Section 318 is cited because of the meaning it ascribes to “prescribed”.