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SDLT Update

 
Patrick Cannon Barrister updates our special issue on SDLT published last week (Issue 715) with news of the two new SDLT regulations issued on 30 October 2003
 
Hot on the heels of the stamp duty land tax (SDLT) 'Technical Note' released by the Inland Revenue on 20 October 2003 were the two sets of statutory regulations implementing the same issued under Finance Act 2003.
Introduction
 
The regulations were issued on 30 October being the day before the feast of All Souls Departed when traditionally one visits the graves of loved ones to light a candle and pray for their souls. Having read the regulations one is tempted to do the same for the poor souls...

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