{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2006/note.json",
  "legislation": "uksi/2006/776",
  "legislation_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations provide a new form SDLT 60 (a “self-certificate” within the meaning of Schedule 11 to the Finance Act 2003) in connection with land transactions for the purposes of stamp duty land tax.\nRegulation 1 provides to the citation and commencement of these Regulations.\nRegulation 2 substitutes a new form SDLT 60 for that previously prescribed by Schedule 1 to the Stamp Duty Land Tax (Administration) Regulations 2003 (S.I. 2003/2837).\nRegulation 3 makes transitional provision, saving the validity of the previous form of self-certificate so that such a document may be delivered to HM Revenue & Customs at any time before 16th April 2007.\nThese Regulations do not impose new costs on business. Nor do they involve additional costs to the Exchequer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/776/note",
    "retrieved_at": "2026-10-29T04:33:54.896601+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."
}