Regulation 7 Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005

Amend regulation 5 (effect of delivering information by means of electronic communications) as follows.

In paragraph (2) for “paragraphs (3) and (4)” substitute “paragraphs (2A), (3) and (4)”.

After paragraph (2) insert—

“(2A)

Information contained in a land transaction return delivered by electronic communications through the ARTL System to the Keeper in connection with an ARTL application shall be treated as delivered to the Board on the date on which it is delivered to the Keeper.

This is subject to paragraphs (3) and (4).”.

In paragraph (4) after “official computer system” insert “or the ARTL System”.