
1 

(1) These Regulations may be cited as the Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2012 and come into force on 19th July 2012.
(2) These Regulations have effect in relation to land transactions with an effective date (within the meaning of Part 4 of the Finance Act 2003) on or after the day these Regulations come into force.
2 
The Finance Act 2003 is amended as follows.
3 
In Schedule 17A (further provisions relating to leases), in paragraph 10(1)(h), for “Council Regulation (EC) No 1782/2003” substitute “Council Regulation (EC) No 73/2009”.
Angela Watkinson
James Duddridge
Two of the Lords Commissioners of Her Majesty’s Treasury.
27th June 2012