{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/1132",
  "legislation_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "REVENUE AND CUSTOMS\nMade 8th April 2005\nLaid before the House of Commons 8th April 2005\nComing into force 18th April 2005\nThe Commissioners Inland Revenue, in exercise of the powers conferred by section 113(2) of, and paragraphs 32(6), 36(2) and 37(1) of Schedule 13 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 because of the meaning attributed to “the Inland Revenue” in Part 4 of the 2003 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1132/introduction",
    "retrieved_at": "2026-10-29T04:59:31.588132+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."
}