Introductory text

Draft Regulations laid before the House of Commons under section 114(5) of the Finance Act 2003, for approval by resolution of that House.

Stamp duty land tax

Made ***

Coming into force ***

The Treasury make the following Regulations in exercise of the powers conferred by sections 58B and 58C of the Finance Act 2003^f1.

In accordance with section 114(5) of that Act^f2, a draft of this instrument was approved by a resolution of the House of Commons.

Annotations

f1: 2003 c. 14; sections 58B and 58C were inserted by section 19 of the Finance Act 2007 (c.11).
f2: Subsection 114(5) was inserted by section 19 of the Finance Act 2007 (c.11).