Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Stamp Duty Land Tax (Electronic Communications) Regulations 2005 and shall come into force on 11th April 2005.

In these Regulations—

• “the Board” means the Commissioners of Inland Revenue;

• “land transaction return” means a return complying with the requirements imposed by Part 1 of Schedule 10 to the Finance Act 2003^f1 (stamp duty land tax: land transaction returns) and regulations under that Part; and

• “official computer system” means a computer system maintained by or on behalf of the Board—

  1. (a)

     to send or receive information or payments, or

  2. (b)

     to process or store information.

References in these Regulations to information and to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999.