{
  "url": "https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/regulation-27",
  "json_url": "https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/regulation-27.json",
  "legislation": "uksi/2012/764",
  "legislation_title": "The Postal Services Act 2011 (Taxation) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Stamp Duty Land Tax",
  "text": "A land transaction entered into on, or in consequence of, or in connection with, the Assets Transfer is not a notifiable transaction within the meaning of section 77 of the Finance Act 2003.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 in force at 1.4.2012, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14; section 77 was substituted by sections 94(1) and (2) of the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/764/regulation/27",
    "retrieved_at": "2026-10-29T01:37:24.278620+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."
}