Regulation 3 Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005

In regulation 1(2) (interpretation)—

(a)

before the definition of “the Board” insert—

““ARTL System” has the meaning given by section 12(1) of the Requirements of Writing (Scotland) Act 1995^f1;”;

(b)

for the definition of “the Board” substitute—

““the Board” means the Commissioners for Her Majesty’s Revenue and Customs;”; and

(c)

after the definition of “the Board” insert—

““the Keeper” means the Keeper of the Registers of Scotland;”.

Annotations

f1: 1995 c. 7. The definition of “ARTL System” was inserted by Article 3(7) of the Automated Registration of Title to Land (Electronic Communications) (Scotland) Order 2006 (S.S.I. 2006/491).