The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2005

• Citation: S.I. 2005/1132
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2005 and shall come into force on 18th April 2005.

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

(1) The Stamp Duty Land Tax (Administration) Regulations 2003 are amended as follows.

(2) In regulation 34 (approval of decision to apply for an order under Part 6 of Schedule 13 to the Finance Act 2003) —

(a) for “the Board” substitute “Revenue and Customs”;

(b) in paragraph (a) for “the Cross-Cutting Policy branch of the Inland Revenue” substitute “the Cross-Cutting Policy branch of Her Majesty’s Revenue and Customs”;

(c) in paragraph (b) for “the Special Compliance Office of the Inland Revenue” substitute “the Special Compliance Office of Her Majesty’s Revenue and Customs”.

(3) In regulation 37 (complying with an order under Part 6 of Schedule 13 to the Finance Act 2003) for “the Board”, in each place where those words occur, substitute “Revenue and Customs”.

(4) In regulation 38 (resolution of disputes as to legal privilege) for “the Board”, in each place where those words occur, substitute “the Commissioners for Her Majesty’s Revenue and Customs”.