Stamp Duty Land Tax (Administration) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
114. In paragraphs (2)(b) and (4)(a) of regulation 15 (recovery of tax not postponed by application) for “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 2 para. 114 in force at 1.4.2009, see art. 1(2)