# The Stamp Duty Land Tax (Service of Documents) Regulations 2022, Regulation 2: Prescribed places for delivery and service of documents: companies


(1) The places in paragraph (2) are prescribed for the purposes of section 84(3)(b) of the Finance Act 2003 as places to which a notice or other document served under Part 4 of that Act may be properly addressed for the purposes of section 7 of the Interpretation Act 1978.
(2) These places are—
(a) the company’s registered office; and
(b) the purchaser’s address provided to HMRC on the company’s land transaction return.
(3) In this regulation “registered office” means—
(a) in relation to a company incorporated in the United Kingdom, the address of the registered office that a company is required to have under section 86 of the Companies Act 2006;
(b) in relation to any other company, any address that it is required to have under an equivalent provision in the law of the country or territory of its incorporation.

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Source: https://www.legislation.gov.uk/uksi/2022/1185/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-service-of-documents-regulations-2022/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.