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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007 and shall come into force on the day after the day on which they are made.

(2)

These Regulations shall have effect in relation to acquisitions—

(a)

made on or after 1st October 2007, and

(b)

before 1st October 2012.