The Stamp Duty Land Tax (Service of Documents) Regulations 2022

• Citation: S.I. 2022/1185
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty Land Tax (Service of Documents) Regulations 2022 and come into force on 6th December 2022.

Section 2 Prescribed places for delivery and service of documents: companies

(1) The places in paragraph (2) are prescribed for the purposes of section 84(3)(b) of the Finance Act 2003 as places to which a notice or other document served under Part 4 of that Act may be properly addressed for the purposes of section 7 of the Interpretation Act 1978 .

(2) These places are—

(a) the company’s registered office; and

(b) the purchaser’s address provided to HMRC on the company’s land transaction return.

(3) In this regulation “ registered office ” means—

(a) in relation to a company incorporated in the United Kingdom, the address of the registered office that a company is required to have under section 86 of the Companies Act 2006 ;

(b) in relation to any other company, any address that it is required to have under an equivalent provision in the law of the country or territory of its incorporation.