{
  "url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-regulations-2001/note",
  "json_url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-regulations-2001/note.json",
  "legislation": "uksi/2001/3747",
  "legislation_title": "The Stamp Duty (Disadvantaged Areas) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/stamp-duty-disadvantaged-areas-regulations-2001",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 92 of the Finance Act 2001 (“the 2001 Act”) provides for an exemption from the stamp duty chargeable on a conveyance or transfer on sale of an estate or interest in land or a lease of land if the land in question is situated in a disadvantaged area. Schedule 30 to the 2001 Act makes similar provision in relation to cases where land is partly in a disadvantaged area. Section 92(4) of the 2001 Act provides that a disadvantaged area is an area designated as such by regulations made by the Treasury.\nThese Regulations designate the areas specified in Schedules 1 to 4 as disadvantaged areas for the purposes of section 92 of, and Schedule 30 to, the 2001 Act.\nSchedule 1 specifies areas in England.\nSchedule 2 specifies areas in Wales.\nSchedule 3 specifies areas in Scotland.\nSchedule 4 specifies areas in Northern Ireland.\nThe effect of section 92 of, and Schedule 30 to, the 2001 Act has been varied by the Variation of Stamp Duties Regulations 2001 (S.I. 2001/3746). As varied, the exemptions apply broadly only to conveyances or transfers on sale where the consideration is £150,000 or less or, in relation to grants of leases, only in respect of the stamp duty payable on a premium of £150,000 or less.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3747/note",
    "retrieved_at": "2026-10-29T07:21:48.484741+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."
}