Citation, commencement and interpretation1
1
These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2011 and come into force on 1st April 2011.
2
In these Regulations—
“formerly prescribed form” means the form previously prescribed in the respective Part of Schedule 2 to the Principal Regulations immediately before the coming into force of these Regulations;
“substituted form” means the form substituted in the respective Part of Schedule 2 to the Principal Regulations by virtue of the amendments made by these Regulations;
“the Principal Regulations” means the Stamp Duty Land Tax (Administration) Regulations 20032.
Amendment of the Principal Regulations2
1
The Principal Regulations are amended as follows.
2
For the form in Part 1 of Schedule 2 to the Principal Regulations (which sets out the main form of a land transaction return) substitute the form set out in Part 1 of the Schedule to these Regulations.
3
For the form in Part 3 of Schedule 2 to the Principal Regulations (which sets out the form of a land transaction return requiring additional details about the land) substitute the form set out in Part 2 of the Schedule to these Regulations.
4
For the form in Part 4 of Schedule 2 to the Principal Regulations (which sets out the form of a land transaction return requiring additional details about the transaction, including leases) substitute the form set out in Part 3 of the Schedule to these Regulations.
Transitional Provisions3
In relation to forms delivered before 4th July 2011—
a
the requirement to deliver a land transaction return in the form prescribed by Part 1 of Schedule 2 to the Principal Regulations containing the information required by that form, is satisfied by delivering a return—
i
on the substituted form in Part 1, containing the information required by that form, or
ii
on the formerly prescribed form in Part 1, containing the information required by that form.
b
the requirement to deliver a land transaction return in the form prescribed by Part 3 of Schedule 2 to the Principal Regulations containing the information required by that form, is satisfied by delivering a return—
i
on the substituted form in Part 3, containing the information required by that form, or
ii
on the formerly prescribed form in Part 3, containing the information required by that form.
c
the requirement to deliver a land transaction return in the form prescribed by Part 4 of Schedule 2 to the Principal Regulations containing the information required by that form is satisfied by delivering a return—
i
on the substituted form in Part 4, containing the information required by that form, or
ii
on the formerly prescribed form in Part 4, containing the information required by that form.