Statutory Instruments
2021 No. 13
Stamp Duty Land Tax
The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021
Made
6th January 2021
Laid before the House of Commons
7th January 2021
Coming into force
1st April 2021
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 113(2) and 114(6) of, and paragraph 1 of Schedule 10 to, the Finance Act 2003( 1 ).
Citation and commencement
1. These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021 and come into force on 1st April 2021.
Amendment of the Stamp Duty Land Tax (Administration) Regulations 2003
2. —(1)The Stamp Duty Land Tax (Administration) Regulations 2003( 2 ) (“the Principal Regulations”) are amended as follows.
(2) For the form in Part 1 of Schedule 2 (land transaction return: main return) substitute the form in the Schedule to these Regulations.
Transitional Provision
3. In respect of any land transaction of which the effective date is before 1 April 2021, provided the form is delivered before 1 May 2021, the requirement in regulation 9 of the Principal Regulations to deliver a land transaction return on the form prescribed by Part 1 of Schedule 2 to those Regulations, containing the information required by that form, may be satisfied either by delivering a return—
(a) on the form substituted in Part 1 of Schedule 2 to the Principal Regulations by virtue of the amendments made by these Regulations, containing the information required by that form, or
(b) on the form previously prescribed in Part 1 of Schedule 2 to the Principal Regulations immediately before the coming into force of these Regulations, containing the information required by that form.
Penny Ciniewicz
Angela MacDonald
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th January 2021
Regulation 2
SCHEDULE
2003 c. 14 . Section 114(6) was inserted by section 19(2) of the Finance Act 2007 (c. 11) . 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(1) of that Act provides that insofar as it is appropriate in consequence of section 5, a reference to the Commissioners of Inland Revenue shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 42(3) of the Finance Act 2003 explains that in Part 4 of that Act the Commissioners of Inland Revenue are referred to as “the Board”.
S.I. 2003/2837 amended by S.I. 2011/455 ; there are other amending instruments but none is relevant.