The Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008

• Citation: S.I. 2008/2338
• Sections: 2

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008 and shall come into force on 3rd September 2008.

(2) These Regulations shall have effect in relation to transactions with an effective date—

(a) on or after 3rd September 2008, and

(b) before 3rd September 2009.

Section 2 Variation of Part 4 of the Finance Act 2003

In section 77A(1) of the Finance Act 2003 (exceptions from notification for certain acquisitions of major interests in land) in item 1 after “Schedule 3” insert “other than an acquisition which is exempt by virtue of any regulations made under paragraph 5 of that Schedule”.