# The Stamp Duty Land Tax (Electronic Communications) Regulations 2005, Regulation 2: Scope of these Regulations


These Regulations apply—
(a) to the delivery to the Board of a land transaction return; and
(b) the making of any payment or repayment of tax or other sums in connection with the delivery of such a return.

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Source: https://www.legislation.gov.uk/uksi/2005/844/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.