The Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008
These Regulations vary Part 4 of the Finance Act 2003 (stamp duty land tax) so as to provide that acquisitions which are exempt from charge by virtue of regulations made under paragraph 5 of Schedule 3 to that Act are not excepted from notification. The Stamp Duty Land Tax (Exemption of Certain Acquisitions of Residential Property) Regulations 2008 (SI 2008/2339) which come into force on the same day as these Regulations are made under that power.