{
  "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003",
  "json_url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003.json",
  "id": "uksi/2003/1056",
  "title": "The Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003",
  "short_title": "Stamp Duty (Disadvantaged Areas) (Application of Exemptions) 2003",
  "long_title": "These Regulations are made under section 92A of the Finance Act 2001 (c. 9) which confers upon the Treasury power to provide that the stamp duty exemptions relating to land in disadvantaged areas (contained in section 92 of, and Schedule 30 to, that Act) shall not apply in cases specified by reference to certain matters.",
  "citation": "S.I. 2003/1056",
  "type": "uksi",
  "year": "2003",
  "number": "1056",
  "version": "current",
  "date": "2003-04-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Application of exemptions conferred by section 92 or by Schedule 30 where all the land is residential property",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Leases of land: further provision as to the application of exemptions conferred by section 92 or by Schedule 30",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Application of exemptions conferred by section 92 or by Schedule 30 where land only partly residential property",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Determination of consideration for the purposes of regulations 3, 4 and 5: land situated partly in a disadvantaged area and partly outside such an area",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Land comprising or including six or more separate dwellings",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Revocation of the Variation of Stamp Duties Regulations 2001",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-04",
      "size": null,
      "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/pdf/uksi_20031056_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2003/1056/pdfs/uksi_20031056_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affected_provisions": "reg. 2A",
      "affecting": "ukpga/2005/7",
      "affecting_title": "Finance Act 2005",
      "affecting_provisions": "Sch. 9 para. 2(2)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 5(3A)",
      "affecting": "ukpga/2005/7",
      "affecting_title": "Finance Act 2005",
      "affecting_provisions": "Sch. 9 para. 2(3)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2001/9",
      "title": "Finance Act 2001",
      "url": "https://openlegislation.uk/finance-act-2001",
      "provisions": [
        "section/92A",
        "section/92B"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-application-of-exemptions-regulations-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1056",
    "retrieved_at": "2026-10-29T06:25:59.336542+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."
}