The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018
These Regulations make amendments to the Stamp Duty Land Tax (Administration) Regulations 2003 (S.I. 2003/2837) (“the 2003 Regulations”)—to amend existing regulations in relation to the procedure for applying to defer payment of stamp duty land tax in certain cases of contingent or uncertain consideration; andto provide new forms for SDLT 3 and 4 (“land transaction returns” within the meaning of Schedule 10 to the Finance Act 2003) in connection with land transactions for the purposes of stamp duty land tax.