# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 28: Applications accepted by the Inland Revenue having no effect


For the purposes of Part 4 of the Finance Act 2003 and these Regulations, an application which has been accepted by the Inland Revenue—
(a) shall have no effect if—
(i) it contains false or misleading information; or
(ii) any facts or circumstances relevant to it are not disclosed to the Inland Revenue; and
(b) shall cease to have any effect if the facts and circumstances relevant to it materially change.

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Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/28 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.