# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 18: Tax avoidance arrangements


(1) For the purposes of regulation 17(c), arrangements are tax avoidance arrangements in relation to a transaction if their main object or one of their main objects is—
(a) to enable payment of the tax payable in respect of the transaction to be deferred; or
(b) to avoid the amount or value of the whole or part of the chargeable consideration for the transaction being determined for the purposes of Part 4 of the Finance Act 2003 in accordance with section 51(1).
(2) In this regulation, “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.

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Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/18 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.