# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 2: Interpretation


(1) In these Regulations—
“the 2003 Act” means the Finance Act 2003;
“the Board” means the Commissioners of Inland Revenue;
“land transaction return” has the meaning given by section 76(1).
(2) In these Regulations, a reference to a numbered section without more is a reference to the section of the 2003 Act bearing that number.

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Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.