Introductory text
Stamp Duty Land Tax
Made 14th November 2022
Laid before the House of Commons 15th November 2022
Coming into force 6th December 2022
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the power conferred by section 84(3)(b) of the Finance Act 2003f1.
Annotations
Footnotes
- f1
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2003 c. 14. Section 84(3)(b)(iii) refers to the “Inland Revenue” and section 113(2) of the same Act provides that any power of the Inland Revenue to make regulations is exercisable only by the Board. The Board is defined in section 42(3) for these purposes as being the Commissioners of Inland Revenue. The function of Commissioners of Inland Revenue to make regulations was transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11).