Citation, commencement and interpretation

1. —(1) These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018 and come into force on 1st March 2019.

(2) In these Regulations—

“formerly prescribed form” means the form previously prescribed in the respective Part of Schedule 2 to the Principal Regulations immediately before the coming into force of these Regulations;

“substituted form” means the form substituted in the respective Part of Schedule 2 to the Principal Regulations by virtue of the amendments made by these Regulations;

“the Principal Regulations” means the Stamp Duty Land Tax (Administration) Regulations 2003( 2 ).

Amendment of the Principal Regulations

2. —(1) The Principal Regulations are amended as follows.

(2) In regulation 11 (when application to be made) for “within which the land transaction return relating to the transaction in question must be delivered” substitute “of 30 days after the effective date of the transaction”.

(3) In regulation 13(2) (additional contents of application where consideration consists of works or services), for subparagraph (a) substitute—

“ (a) a proposal for the payment of tax in respect of the consideration, or element of the consideration, consisting of the carrying out of such works or the provision of such services—

(i) where the transaction is not notifiable at the time of the application being made, within 14 days after the carrying out or provision is substantially completed; or

(ii) where the transaction is so notifiable, within 30 days after the carrying out or provision is substantially completed; ” .

(4) In regulation 16(2) (notice of decision on an application), in subparagraph (b) for “within 30 days after the occurrence of a relevant event” substitute “not later than the date on which the purchaser must make a return or further return under regulation 24(3)”.

(5) In regulation 24(3) (payments and returns)—

(a) before subparagraph (a) insert—

“ (za) where the transaction is not notifiable at the time of the application being made, within 14 days after the occurrence of a relevant event; ” ;

(b) for subparagraph (a) substitute—

“ (a) where the transaction is so notifiable, within 30 days after the occurrence of a relevant event; ” ;

(c) in subparagraph (b)(i) omit “of 30 days”.

(6) In regulation 27(2) (returns and payments where consideration consists of works or services) for “may be made within 30 days after the substantial completion of the carrying out of the works or the provision of the services” substitute—

“ may be made—

(a) where the transaction is not notifiable at the time of the application being made, within 14 days after the substantial completion of the carrying out of the works or the provision of the services; or

(b) where the transaction is so notifiable, within 30 days after the substantial completion of the carrying out of the works or the provision of the services ” .

(7) For the form in Part 3 of Schedule 2 to the Principal Regulations (which sets out the form of a land transaction return requiring additional details about the land) substitute the form set out in Schedule 1 to these Regulations.

(8) For the form in Part 4 of Schedule 2 to the Principal Regulations (which sets out the form of a land transaction return requiring additional details about the transaction, including leases) substitute the form set out in Schedule 2 to these Regulations.

Transitional Provisions

3. In relation to forms delivered before 1 June 2019 —

(a) the requirement to deliver a land transaction return in the form prescribed by Part 3 of Schedule 2 to the Principal Regulations containing the information required by that form, is satisfied by delivering a return—

(i) on the substituted form in Part 3, containing the information required by that form, or

(ii) on the formerly prescribed form in Part 3, containing the information required by that form;

(b) the requirement to deliver a land transaction return in the form prescribed by Part 4 of Schedule 2 to the Principal Regulations containing the information required by that form, is satisfied by delivering a return—

(i) on the substituted form in Part 4, containing the information required by that form, or

(ii) on the formerly prescribed form in Part 4, containing the information required by that form.

Regulation 2(7)

SCHEDULE 1 ADDITIONAL DETAILS ABOUT LAND

Regulation 2(8)

SCHEDULE 2 ADDITIONAL DETAILS ABOUT THE TRANSACTION, INCLUDING LEASES