Statutory Instruments
2008 No. 2338
Stamp Duty Land Tax
The Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008
Approved by the House of Commons
Made
2nd September 2008
Laid before the House of Commons
2nd September 2008
Coming into force
3rd September 2008
The Treasury consider it expedient in the public interest to make the provision made by these Regulations.
Accordingly, the Treasury make the following Regulations in exercise of the power conferred by section 109 of the Finance Act 2003( 1 ).
Citation, commencement and effect
1. —(1) These Regulations may be cited as the Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008 and shall come into force on 3rd September 2008.
(2) These Regulations shall have effect in relation to transactions with an effective date—
(a) on or after 3rd September 2008, and
(b) before 3rd September 2009.
Variation of Part 4 of the Finance Act 2003
2. In section 77A(1) of the Finance Act 2003 (exceptions from notification for certain acquisitions of major interests in land) ( 2 ) in item 1 after “Schedule 3” insert “other than an acquisition which is exempt by virtue of any regulations made under paragraph 5 of that Schedule”.
Steve McCabe
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
2nd September 2008
Section 77A was inserted by section 94 of the Finance Act 2008 (c. 9) .