{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2004/introduction.json",
  "legislation": "uksi/2004/3124",
  "legislation_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 25th November 2004\nLaid before the House of Commons 29th November 2004\nComing into force 6th December 2004\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 113(2) of, and paragraph 1 of Schedule 10 to, the Finance Act 2003 make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14. Section 113(2) is cited for the meaning of “the Inland Revenue”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3124/introduction",
    "retrieved_at": "2026-10-29T05:14:55.653272+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."
}