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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend Part 6 of the Stamp Duty Land Tax (Administration) Regulations 2003 (S.I. 2003/2837) in consequence of the transfer of the functions of the Board of Inland Revenue to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11: “the 2005 Act”).

Regulation 1 provides for the citation and commencement of this instrument.

Regulation 2 amends regulations 34, 37 and 38 of the 2003 Regulations so that references to the Inland Revenue are replaced with references to the Commissioners for Her Majesty’s Revenue and Customs or officers of Revenue and Customs, as appropriate.

These Regulations do not impose new costs on business.