SI 2022/1185 comes into effect on 6 December 2022. The purpose is explained as follows in the accompanying Explanatory Note:
“These Regulations, which come into effect on 6th December 2022, prescribe that a company’s registered office and the address it provides on its land transaction return are addresses to which a notice or other document under Part 4 of the Finance Act 2003 (stamp duty land tax) may be given, delivered or served by HMRC and be properly addressed for the purposes of section 7 of the Interpretation Act 1978.
The effect of these Regulations is that any such notice or other document sent to the prescribed places will be properly addressed for the purposes of section 7 of the Interpretation Act 1978, and service will be deemed to be effective unless the contrary is proved.”
Related content from Claritax Books
Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.