OpenLegislation

The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004

S.I. 2004/3124 · Made 25 November 2004

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

TAXES

Made 25th November 2004

Laid before the House of Commons 29th November 2004

Coming into force 6th December 2004

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 113(2) of, and paragraph 1 of Schedule 10 to, the Finance Act 2003f1 make the following Regulations:

Annotations to the whole text

Footnotes

f1

2003 c. 14. Section 113(2) is cited for the meaning of “the Inland Revenue”.

Contents

  1. 1Citation and commencement
  2. 2Amendment to the Stamp Duty Land Tax (Administration) Regulations 2003
  3. 3Amendment to the Stamp Duty Land Tax (Administration) Regulations 2003
  4. 4Transitional provision
  5. Signature
  6. Schedule Schedule
  7. Explanatory note

1Citation and commencement

These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004 and shall come into force on 6th December 2004.

2Amendment to the Stamp Duty Land Tax (Administration) Regulations 2003

Amend the Stamp Duty Land Tax (Administration) Regulations 2003f1 (“the 2003 Regulations”) as follows.

3Amendment to the Stamp Duty Land Tax (Administration) Regulations 2003

For the form prescribed by Part 4 of Schedule 2 substitute the form prescribed in the Schedule to these Regulations.

4Transitional provision

In relation to forms delivered before 1st April 2005, the requirement to make a land transaction return on the form prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form, is satisfied by making a return—

(a)

on the form prescribed in the Schedule to these Regulations containing the information required by that form, or

(b)

on the form formerly prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form.

Signature

Ann Chant

Dave Hartnett

Two of the Commissioners of Inland Revenue

25th November 2004

Explanatory note

(This note is not part of the Order)

These Regulations amend the Stamp Duty Land Tax (Administration) Regulations 2003 (S.I. 2003/2837) to substitute a new prescribed form in Part 4 of Schedule 2 to those Regulations for the purpose of a land transaction return.

The Regulations make transitional provision so that until 31st March 2005 either the form prescribed by them, or the form which it replaces, may be used.

These Regulations do not impose any new costs on business.