Statutory Instruments
2004 No. 3124
TAXES
The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004
Made
25th November 2004
Laid before the House of Commons
29th November 2004
Coming into force
6th December 2004
The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 113(2) of, and paragraph 1 of Schedule 10 to, the Finance Act 2003( 1 ) make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004 and shall come into force on 6th December 2004.
Amendment to the Stamp Duty Land Tax (Administration) Regulations 2003
2. Amend the Stamp Duty Land Tax (Administration) Regulations 2003( 2 ) (“the 2003 Regulations”) as follows.
3. For the form prescribed by Part 4 of Schedule 2 substitute the form prescribed in the Schedule to these Regulations.
Transitional provision
4. In relation to forms delivered before 1st April 2005, the requirement to make a land transaction return on the form prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form, is satisfied by making a return—
(a) on the form prescribed in the Schedule to these Regulations containing the information required by that form, or
(b) on the form formerly prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form.
Ann Chant
Dave Hartnett
Two of the Commissioners of Inland Revenue
25th November 2004
Regulation 3
SCHEDULE
2003 c. 14 . Section 113(2) is cited for the meaning of “the Inland Revenue”.
S.I. 2003/2837 , amended by Correction Slip not relevant to these Regulations.