Regulation 3 Amendment of Part 6 of the Finance Act 1994

(1)

Part 6 of the Finance Act 1994^f1 (stamp duty) is amended as follows.

(2)

For the heading of the Part substitute “Stamp duty and stamp duty land tax”.

(3)

In section 245 (supplementary provisions about production of documents on transfer of land in Northern Ireland)^f2, in subsection (2)—

(a)

before “any document” insert “— (a)” and

(b)

after “244(2) above” insert “, or” followed by the following paragraph—

“(b)

any return delivered to the Commissioners under Part 4 of the Finance Act 2003 (stamp duty land tax),”.

Annotations

f1: 1994 c. 9.
f2: Section 245 was amended by paragraph 22 of the Schedule to S.I. 2003/2867.