# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 12: Form and contents of application


(1) An application must be in writing.
(2) An application must set out all the facts and circumstances relevant to it and, in particular, must specify—
(a) the consideration to which it relates;
(b) the respects in which that consideration is contingent or uncertain; and
(c) the events (“relevant events”) on the occurrence of which the whole or any part of that consideration will—
(i) cease to be contingent, or
(ii) become ascertained.

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Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/12 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.