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STAMP DUTY LAND TAX

Made 11th July 2005

Laid before the House of Commons 11th July 2005

Coming into force 1st August 2005

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by sections 308(1) and (3), 309(1), 310 and 318 of the Finance Act 2004 f1, and now exercisable by them f2, make the following Regulations:

Annotations

Footnotes

f1

2004 c. 12. Section 318 is cited because of the meaning it ascribes to “prescribed”.

f2

The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the former Commissioners (however expressed) shall be taken, so far as is appropriate in consequence of section 5, as a reference to the new Commissioners.