Citation and commencement

1. These Regulations may be cited as the Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006 and shall come into force on 31 ^st January 2007.

Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005

2.The Stamp Duty Land Tax (Electronic Communications) Regulations 2005( 5 ) are amended as follows.

3. In regulation 1(2) (interpretation)—

(a) before the definition of “the Board” insert—

“ “ ARTL System” has the meaning given by section 12(1) of the Requirements of Writing (Scotland) Act 1995 ( 6 ) ; ” ;

(b) for the definition of “the Board” substitute—

“ “the Board” means the Commissioners for Her Majesty’s Revenue and Customs; ” ; and

(c) after the definition of “the Board” insert—

“ “the Keeper” means the Keeper of the Registers of Scotland; ” .

4. —(1) Amend regulation 2 (scope of these Regulations) as follows.

(2) Renumber the existing text as paragraph (1) of that regulation.

(3) In paragraph (1)—

(a) for “apply” substitute “apply to”;

(b) for sub-paragraph (a) substitute—

“ (a) the delivery of a land transaction return to the Board;

(ab) the delivery of a land transaction return, by means of the ARTL System, to the Keeper; and ”

(4) After paragraph (1) add—

“ (2) Part 2 sets out general provisions as to the use of electronic communications in connection with the delivery to the Board of information and payments in relation to stamp duty land tax.

(3) Part 2 does not apply to stamp duty land tax in connection with a land transaction which—

(a) falls to be registered in the Land Register of Scotland; and

(b) is to be registered by means of the ARTL System.

Instead Part 2A applies to stamp duty land tax, and any land transaction return, in respect of such a land transaction, and in these Regulations—

“an ARTL transaction” means such a land transaction; and

“an ARTL application” means an application for the registration of such a land transaction.

(4) Part 3 contains provisions about evidence in connection with the use of electronic communications in respect of payments of stamp duty land tax and the delivery of land transaction returns. ” .

5. In regulation 3 (restriction on the use of electronic communications), in paragraphs (1) and (2) for “regulation 2” substitute “regulation 2(1)”.

6. After regulation 4 insert—

“ Part 2A Electronic Communications and the ARTL System

Administrative functions of Keeper

4A. —(1) The Keeper shall have the following functions in respect of stamp duty land tax—

(a) receiving, on behalf of the Board, land transaction returns in respect of ARTL transactions;

(b) receiving, on behalf of the Board, payments of any stamp duty land tax in respect of ARTL transactions; and

(c) transmitting to the Board those land transaction returns and any payment of stamp duty land tax in respect of the ARTL transactions to which they relate.

(2) The Keeper is the intermediary of the Board in respect of the matters mentioned in sub-paragraphs (a) and (b) of paragraph (1).

Information to be delivered about compliance with Part 4 of the Finance Act 2003

4B. —(1) If a land transaction return is delivered to the Keeper in connection with an ARTL transaction by means of the ARTL system, it must be accompanied by the following information as to compliance—

(a) a declaration by the person completing the return (“the responsible person”) that the information which it contains has been approved by the purchaser; and

(b) a digital signature identifying the responsible person which is included in, or logically associated with, the communication containing the land transaction return.

(2) In this regulation—

“digital signature” means data in electronic form which serves as a method of authentication and which is—

“signature-creation data” means unique data (including, but not limited to, codes or private cryptographic keys) which are used by the signatory to create an electronic signature; and

“signature-creation device” means configured software or hardware used to implement the signature-creation data. ” .

7. —(1) Amend regulation 5 (effect of delivering information by means of electronic communications) as follows.

(2) In paragraph (2) for “paragraphs (3) and (4)” substitute “paragraphs (2A), (3) and (4)”.

(3) After paragraph (2) insert—

“ (2A) Information contained in a land transaction return delivered by electronic communications through the ARTL System to the Keeper in connection with an ARTL application shall be treated as delivered to the Board on the date on which it is delivered to the Keeper.

This is subject to paragraphs (3) and (4). ” .

(4) In paragraph (4) after “official computer system” insert “or the ARTL System”.

8. —(1) Amend regulation 6 (proof of content) as follows.

(2) At the end of paragraph (1) add—

“ This paragraph does not apply to information delivered by means of electronic communications to the Keeper through the ARTL System. ” .

(3) After paragraph (1) insert—

“ (1A) A document certified by the Keeper to be a printed-out version of any information delivered by means of electronic communications through the ARTL System in connection with stamp duty land tax on any occasion shall be evidence, unless the contrary is proved that that information—

(a) was delivered by means of electronic communications on that occasion; and

(b) constitutes the entirety of what was delivered in that connection on that occasion. ” .

(4) In paragraph (2) after “paragraph (1)” insert “or (1A)”.

9. —(1) Amend regulation 7 (proof of sender or recipient) as follows.

(2) Renumber the existing text as paragraph (1) of that regulation.

(3) At the end of paragraph (1) add—

“ This paragraph does not apply to information delivered by means of electronic communications to the Keeper through the ARTL System. ” .

(4) After that paragraph add—

“ (2) The sender of any information delivered to the Keeper through the ARTL System in connection with stamp duty land tax shall be presumed, unless the contrary is proved, to be the person recorded as such on that system. ” .

10. At the end of regulation 9 (proof of delivery of information and payments) add the following paragraph—

“ (4) Nothing in this regulation applies to information or a payment delivered by means of electronic communications to the Keeper through the ARTL System in connection with stamp duty land tax. ” .