The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007

Statutory Instruments

2007 No. 3437

Stamp duty land tax

The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007

Made

6th December 2007

Coming into force

7th December 2007

The Treasury make the following Regulations in exercise of the powers conferred by sections 58B and 58C of the Finance Act 2003(1).

In accordance with section 114(5) of that Act(2), a draft of this instrument was approved by a resolution of the House of Commons.

(1)

2003 c. 14; sections 58B and 58C were inserted by section 19 of the Finance Act 2007 (c.11).

(2)

Subsection 114(5) was inserted by section 19 of the Finance Act 2007 (c.11).