{
  "url": "https://openlegislation.uk/draft-stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/draft-stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007/introduction.json",
  "legislation": "ukdsi/2007/9780110788791",
  "legislation_title": "The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/draft-stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 114(5) of the Finance Act 2003, for approval by resolution of that House.\nStamp duty land tax\nMade ***\nComing into force ***\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 58B and 58C of the Finance Act 2003.\nIn accordance with section 114(5) of that Act, a draft of this instrument was approved by a resolution of the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14; sections 58B and 58C were inserted by section 19 of the Finance Act 2007 (c.11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection 114(5) was inserted by section 19 of the Finance Act 2007 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110788791/introduction",
    "retrieved_at": "2026-10-30T15:17:30.467992+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}