The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006

• Citation: S.I. 2006/776
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006 and shall come into force on 17th April 2006.

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

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

(2) For Schedule 1 (which sets out the form of a self-certificate in respect of a land transaction) substitute the form set out in the Schedule to these Regulations.

Section 3 Transitional provision

In relation to forms delivered before 16 th April 2007, the requirement to deliver a self certificate in the form prescribed by Schedule 1 to the principal Regulations containing the information required by that form, is satisfied by delivering a certificate—

(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 Schedule 1 to the principal Regulations containing the information required by that form.