# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 29: Interpretation of Part 4


In this Part—
“close possession” means physical possession by a distrainor or a person acting on his behalf of the goods and chattels distrained;
“walking possession” means possession in accordance with an agreement between a distrainor and a distrainee by which, in consideration of the distrainor not remaining in close possession, the distrainee undertakes neither—
(a) to dispose of any of the goods and chattels distrained; nor
(b) to permit their removal by any person not authorised by the distrainor to remove them.

---
Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/29 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.