# The Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006, Regulation 4: Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005


(1) Amend regulation 2 (scope of these Regulations) as follows.
(2) Renumber the existing text as paragraph (1) of that regulation.
(3) In paragraph (1)—
(a) for “apply” substitute “apply to”;
(b) for sub-paragraph (a) substitute—
“(a) the delivery of a land transaction return to the Board;
(ab) the delivery of a land transaction return, by means of the ARTL System, to the Keeper; and”
(4) After paragraph (1) add—
“(2) Part 2 sets out general provisions as to the use of electronic communications in connection with the delivery to the Board of information and payments in relation to stamp duty land tax.
(3) Part 2 does not apply to stamp duty land tax in connection with a land transaction which—
(a) falls to be registered in the Land Register of Scotland; and
(b) is to be registered by means of the ARTL System.
Instead Part 2A applies to stamp duty land tax, and any land transaction return, in respect of such a land transaction, and in these Regulations—
“an ARTL transaction” means such a land transaction; and
“an ARTL application” means an application for the registration of such a land transaction.
(4) Part 3 contains provisions about evidence in connection with the use of electronic communications in respect of payments of stamp duty land tax and the delivery of land transaction returns.”.

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Source: https://www.legislation.gov.uk/uksi/2006/3427/regulation/4 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.