The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021

• Citation: S.I. 2021/13
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021 and come into force on 1st April 2021.

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 the form in Part 1 of Schedule 2 (land transaction return: main return) substitute the form in the Schedule to these Regulations.

Section 3 Transitional Provision

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.