The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004

• Citation: S.I. 2004/3124
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004 and shall come into force on 6th December 2004.

Section 2 Amendment to the Stamp Duty Land Tax (Administration) Regulations 2003

Amend the Stamp Duty Land Tax (Administration) Regulations 2003 (“the 2003 Regulations ”) as follows.

Section 3 Amendment to the Stamp Duty Land Tax (Administration) Regulations 2003

For the form prescribed by Part 4 of Schedule 2 substitute the form prescribed in the Schedule to these Regulations.

Section 4 Transitional provision

In relation to forms delivered before 1st April 2005, the requirement to make a land transaction return on the form prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form, is satisfied by making a return—

(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 Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form.