Statutory Instruments
2006 No. 776
STAMP DUTY LAND TAX
The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006
Made
15th March 2006
Laid before the House of Commons
16th March 2006
Coming into force
17th April 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 113(2) of, and paragraph 2 of Schedule 11 to, the Finance Act 2003( 1 ), and now exercisable by them.
Citation and commencement
1. These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006 and shall come into force on 17th April 2006.
Amendment of the Stamp Duty Land Tax (Administration) Regulations 2003
2. —(1)The Stamp Duty Land Tax (Administration) Regulations 2003 (“the principal Regulations”)( 2 ) are amended as follows.
(2) For Schedule 1 (which sets out the form of a self-certificate in respect of a land transaction) substitute the form set out in the Schedule to these Regulations.
Transitional provision
3. In relation to forms delivered before 16 th April 2007, the requirement to deliver a self certificate in the form prescribed by Schedule 1 to the principal Regulations containing the information required by that form, is satisfied by delivering a certificate—
(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 Schedule 1 to the principal Regulations containing the information required by that form.
David Varney
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
15th March 2006
Regulation 2(2)
SCHEDULE Certificate that no Land Transaction Return required
2003 c. 14 . The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 2003/2837 . There are amendments which are not relevant for present purposes.