# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Paragraph 4: Finance Act 1931


In section 28(3) of the Finance Act 1931 (production to Inland Revenue Commissioners of instruments transferring land)—
(a) after “relates” insert “(a)” and
(b) after the paragraph (a) so formed insert—
“; or
(b) to an SDLT transaction within the meaning of paragraph 1(2) of Schedule 19 to the Finance Act 2003.”.

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Source: https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.