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The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 1667
- Explanatory Note
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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.
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