The Stamp Duty Land Tax (Avoidance Schemes) (Specified Proposals or Arrangements) Regulations 2012
1Citation and commencement
2Interpretation
3Application
4(1) Condition A is that a chargeable interest is acquired...
5Modification of section 308 of the Finance Act 2004
6(1) Where, for the purposes of section 308 of the...
2012 No. 2396
Stamp Duty Land Tax

The Stamp Duty Land Tax (Avoidance Schemes) (Specified Proposals or Arrangements) Regulations 2012

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by sections 308(6) and 317 of the Finance Act 20041, make the following Regulations.