Statutory Instruments
STAMP DUTY LAND TAX
Made
5th September 2005
Laid before the House of Commons
5th September 2005
Coming into force
26th September 2005
The Treasury, in exercise of the power conferred upon them by section 178 of the Finance Act 1989(1), make the following Regulations:
1989 c. 26. Section 178 has been amended. The only amendment relevant for present purposes is the insertion of a paragraph (r) into subsection (2) by paragraph 4 of Schedule 18 to the Finance Act 2003 (c. 14).