{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-lands-tribunal-and-miscellaneous-amendments-order-2009/schedule-2/paragraph-25",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-lands-tribunal-and-miscellaneous-amendments-order-2009/schedule-2/paragraph-25.json",
  "legislation": "ukdsi/2009/9780111477045",
  "legislation_title": "The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-lands-tribunal-and-miscellaneous-amendments-order-2009",
  "path": "schedule/2/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": "Stamp Duty Reserve Tax Regulations 1986",
  "text": "In regulation 8 of the Stamp Duty Reserve Tax Regulations 1986 (appeals against determination)—\n(a) in paragraphs (4) and (4A) omit “Lands”;\n(b) in paragraph (4B)—\n(i) for “appropriate Lands” substitute “appropriate”; and\n(ii) in sub-paragraph (a) for “Lands Tribunal” substitute “Upper Tribunal”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/1711. Regulation 8 was amended by regulation 3 of the Stamp Duty Reserve Tax (Amendment) Regulations 1993 (S.I. 1993/3110) and paragraph 14 of Schedule 2 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111477045/schedule/2/paragraph/25",
    "retrieved_at": "2026-10-30T14:57:45.239268+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."
}