The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021
The Regulations amend Part 1 of Schedule 2 to the Stamp Duty Land Tax (Administration) Regulations 2003 (S.I. 2003/2837) to provide a new SDLT 1 form in connection with land transactions for the purposes of stamp duty land tax. (The SDLT 1 form is a “land transaction return” within the meaning of Schedule 10 to the Finance Act 2003.)
Lifecycle
Department
Made
06 Jan 2021
—
In force
01 Apr 2021
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 113(2) and 114(6) of, and paragraph 1 of Schedule 10 to, the Finance Act 2003.
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