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”.