
2022 No. 1185
Stamp Duty Land Tax
The Stamp Duty Land Tax (Service of Documents) Regulations 2022
Made 14th November 2022
Laid before the House of Commons 15th November 2022
Coming into force 6th December 2022
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the power conferred by section 84(3)(b) of the Finance Act 2003.
Citation and commencement
1 
These Regulations may be cited as the Stamp Duty Land Tax (Service of Documents) Regulations 2022 and come into force on 6th December 2022.
Prescribed places for delivery and service of documents: companies
2 

(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.
Justin Holliday
Jonathan Athow
Two of the Commissioners for His Majesty’s Revenue and Customs
14th November 2022