# The Stamp Duty Land Tax (Electronic Communications) Regulations 2005, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations provide for the electronic delivery of certain types of information to or by the Commissioner of Inland Revenue (“the Board”).
Regulation 1 provides for the citation, commencement and interpretation of the Regulations.
Regulation 2 defines the scope of the Regulations. They apply to the delivery of land transaction returns for the purposes of stamp duty land tax and payments required to be delivered to or by the Board in relation to such returns.
Regulation 3 sets out the conditions under which the Board and others may use electronic communications for the purposes mentioned in regulation 2.
Regulation 4 permits the Board to use intermediaries for the purposes of electronic delivery of information and payments under the specified provisions, and authorises them to require others to do so.
Regulations 5 to 10 provide evidential rules in connection with the use of electronic communications for the purposes of the specified provisions.
These Regulations do not impose new costs on business.

---
Source: https://www.legislation.gov.uk/uksi/2005/844/note (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-regulations-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.