2011 No. 455
The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2011
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 113(2) and 114(6) of, and paragraph 1 of Schedule 10 to the Finance Act 20031, make the following Regulations:
Citation, commencement and interpretation1
1
These Regulations may be cited as the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2011 and come into force on 1st April 2011.
2
In these Regulations—
“formerly prescribed form” means the form previously prescribed in the respective Part of Schedule 2 to the Principal Regulations immediately before the coming into force of these Regulations;
“substituted form” means the form substituted in the respective Part of Schedule 2 to the Principal Regulations by virtue of the amendments made by these Regulations;
“the Principal Regulations” means the Stamp Duty Land Tax (Administration) Regulations 20032.
Amendment of the Principal Regulations2
1
The Principal Regulations are amended as follows.
2
For the form in Part 1 of Schedule 2 to the Principal Regulations (which sets out the main form of a land transaction return) substitute the form set out in Part 1 of the Schedule to these Regulations.
3
For the form in Part 3 of Schedule 2 to the Principal Regulations (which sets out the form of a land transaction return requiring additional details about the land) substitute the form set out in Part 2 of the Schedule to these Regulations.
4
For the form in Part 4 of Schedule 2 to the Principal Regulations (which sets out the form of a land transaction return requiring additional details about the transaction, including leases) substitute the form set out in Part 3 of the Schedule to these Regulations.
Transitional Provisions3
In relation to forms delivered before 4th July 2011—
a
the requirement to deliver a land transaction return in the form prescribed by Part 1 of Schedule 2 to the Principal Regulations containing the information required by that form, is satisfied by delivering a return—
i
on the substituted form in Part 1, containing the information required by that form, or
ii
on the formerly prescribed form in Part 1, containing the information required by that form.
b
the requirement to deliver a land transaction return in the form prescribed by Part 3 of Schedule 2 to the Principal Regulations containing the information required by that form, is satisfied by delivering a return—
i
on the substituted form in Part 3, containing the information required by that form, or
ii
on the formerly prescribed form in Part 3, containing the information required by that form.
c
the requirement to deliver a land transaction return in the form prescribed by Part 4 of Schedule 2 to the Principal Regulations containing the information required by that form is satisfied by delivering a return—
i
on the substituted form in Part 4, containing the information required by that form, or
ii
on the formerly prescribed form in Part 4, containing the information required by that form.
SCHEDULE 1
PART 1LAND TRANSACTION RETURN
PART 2ADDITIONAL DETAILS ABOUT THE LAND
PART 3ADDITIONAL DETAILS ABOUT THE TRANSACTION, INCLUDING LEASES
(This note is not part of the Regulations)