{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2004/regulation-4",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2004/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Transitional provision",
  "text": "In relation to forms delivered before 1st April 2005, the requirement to make a land transaction return on the form prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form, is satisfied by making a return—\n(a) on the form prescribed in the Schedule to these Regulations containing the information required by that form, or\n(b) on the form formerly prescribed by Part 4 of Schedule 2 to the 2003 Regulations containing the information required by that form.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3124/regulation/4",
    "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."
}