Statutory Instruments
Stamp Duty Land Tax
Made
30th July 2009
The Treasury make the following Order in exercise of the power conferred by section 48(5) of the Finance (No.2) Act 2005(1).
1. This Order may be cited as the Finance (No. 2) Act 2005, Sections 48(1) to (4), (Appointed Day) Order 2009.
2. The day appointed for the coming into force of subsections (1) to (4) of section 48 of the Finance (No. 2) Act 2005 is 30th July 2009.
Alistair Darling
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
30th July 2009
(This note is not part of the Order)
This Order appoints 30th July 2009 as the day on which amendments made by sections 48(1) to (4) of the Finance (No. 2) Act 2005 come into force. That section (the rest of which came into force on Royal Assent to the 2005 Act) amends provisions in the Finance Act 1994 (c. 9) and revokes Stamp Duty Land Tax (Consequential Amendment of Enactment) Regulations, SI 2005/82, reg 3) concerning the disclosure of information contained in land transaction returns.
2005 c. 22. Section 114(1) Finance Act 2003 c. 14 provides for HMRC to make regulations relating to stamp duty.