Stamp Duty Land Tax (Administration) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
113. In regulation 2 after the definition of “the Board” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”.
Commencement Information
I1Sch. 2 para. 113 in force at 1.4.2009, see art. 1(2)