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Introductory text

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STAMP DUTY LAND TAX

Made 15th March 2006

Laid before the House of Commons 16th March 2006

Coming into force 17th April 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 113(2) of, and paragraph 2 of Schedule 11 to, the Finance Act 2003f1, and now exercisable by them.

Annotations

Footnotes

f1

2003 c. 14. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.