The Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006
These Regulations amend the Stamp Duty Land Tax (Electronic Communications) Regulations 2005 (S.I. 2005/844: “the principal Regulations”). They make provision in connection with the introduction by the Keeper of the Registers of Scotland of an automated system for land registration. The system is known as “Automated Registration of Title to Land” (“the ARTL System”) and is brought into being by the Automated Registration of Title to Land (Electronic Communication) (Scotland) Order 2006 (S.S.I. 2006/491: “the 2006 Order).