{
  "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/regulation-3",
  "json_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/regulation-3.json",
  "legislation": "uksi/2000/288",
  "legislation_title": "The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2—\n(a) after the definition of “costs” there shall be inserted the following definition—\n““the enactments relating to stamp duty” means section 13(4) of the Stamp Act 1891 and Part II of Schedule 17 to the Finance Act 1999;”\n(b) in the definition of “proceedings” after paragraph (h) there shall be added the following paragraph—\n“(i) any appeal to the Special Commissioners under the enactments relating to stamp duty;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1999/3292, regulation 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/288/regulation/3",
    "retrieved_at": "2026-10-29T09:21:18.999798+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."
}