# The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021, Regulation 3: Transitional Provision


In respect of any land transaction of which the effective date is before 1 April 2021, provided the form is delivered before 1 May 2021, the requirement in regulation 9 of the Principal Regulations to deliver a land transaction return on the form prescribed by Part 1 of Schedule 2 to those Regulations, containing the information required by that form, may be satisfied either by delivering a return—
(a) on the form substituted in Part 1 of Schedule 2 to the Principal Regulations by virtue of the amendments made by these Regulations, containing the information required by that form, or
(b) on the form previously prescribed in Part 1 of Schedule 2 to the Principal Regulations immediately before the coming into force of these Regulations, containing the information required by that form.

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Source: https://www.legislation.gov.uk/uksi/2021/13/regulation/3 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2021/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.