Regulation 9 Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005

Amend regulation 7 (proof of sender or recipient) as follows.

Renumber the existing text as paragraph (1) of that regulation.

At the end of paragraph (1) add—

“This paragraph does not apply to information delivered by means of electronic communications to the Keeper through the ARTL System.”.

After that paragraph add—

“(2)

The sender of any information delivered to the Keeper through the ARTL System in connection with stamp duty land tax shall be presumed, unless the contrary is proved, to be the person recorded as such on that system.”.