# The Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006, Introduction: Introductory text


stamp duty land tax
Made 20th December 2006
Laid before the House of Commons 21st December 2006
Coming into force 31st January 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999 and now vested in them, section 79(1), (5) and (6)(b) of the Finance Act 2003 and section 47(5) and (6)(b) of the Finance (No. 2) Act 2005.

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Source: https://www.legislation.gov.uk/uksi/2006/3427/introduction (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.