The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003
Part 4 of the Finance Act 2003 (c. 14) (“the 2003 Act”) introduces stamp duty land tax. The implementation date for the purposes of stamp duty land tax will be 1st December 2003 (see generally paragraph 2 of Schedule 19 to the 2003 Act).