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The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2012
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Statutory Instruments
2012 No. 1667
Stamp Duty Land Tax
The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2012
Made
27th June 2012
Laid before the House of Commons
28th June 2012
Coming into force
19th July 2012
The Treasury, in exercise of the powers conferred by sections 50(2) and (3) of the Finance Act 2003(1), make the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2012 and come into force on 19th July 2012.
(2) These Regulations have effect in relation to land transactions with an effective date (within the meaning of Part 4 of the Finance Act 2003) on or after the day these Regulations come into force.
Amendment of the Finance Act 2003
2. The Finance Act 2003 is amended as follows.
3. In Schedule 17A (further provisions relating to leases), in paragraph 10(1)(h), for “Council Regulation (EC) No 1782/2003(2)” substitute “Council Regulation (EC) No 73/2009(3)”.
Angela Watkinson
James Duddridge
Two of the Lords Commissioners of Her Majesty’s Treasury.
27th June 2012
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend paragraph 10 of Schedule 17A to the Finance Act 2003 (c. 14), which lists tenant’s obligations etc that do not count as chargeable consideration. This amendment follows the repeal of Council Regulation (EC) No 1782/2003 and its substitution by Council Regulation (EC) No 73/2009 on 19th January 2009.
Regulation 1 provides for the citation and commencement of these Regulations.
Regulation 3 amends paragraph 10(h) of the Finance Act 2003 by substituting Council Regulation (EC) No 73/2009 for Council Regulation (EC) No 1782/2003.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.
(1)
2003 c. 14; Schedule 17A was inserted by paragraph 22(2) of Schedule 39 to the Finance Act 2004 (c. 12) and amended by S.I. 2006/875.
(2)
O.J. No. L 270, 21.10.2003, p1, as repealed by Council Regulation (EC) No. 73/2009 (see footnote (c)).
(3)
O.J. No. L 30, 31.1.2009, p16.
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