{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2018/regulation-3.json",
  "legislation": "uksi/2018/1319",
  "legislation_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-amendment-regulations-2018",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Transitional Provisions",
  "text": "In relation to forms delivered before 1 June 2019 —\n(a) the requirement to deliver a land transaction return in the form prescribed by Part 3 of Schedule 2 to the Principal Regulations containing the information required by that form, is satisfied by delivering a return—\n(i) on the substituted form in Part 3, containing the information required by that form, or\n(ii) on the formerly prescribed form in Part 3, containing the information required by that form;\n(b) the requirement to deliver a land transaction return in the form prescribed by Part 4 of Schedule 2 to the Principal Regulations containing the information required by that form, is satisfied by delivering a return—\n(i) on the substituted form in Part 4, containing the information required by that form, or\n(ii) on the formerly prescribed form in Part 4, 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/2018/1319/regulation/3",
    "retrieved_at": "2026-10-28T22:50:51.020104+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."
}