{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003.json",
  "id": "uksi/2003/2837",
  "title": "The Stamp Duty Land Tax (Administration) Regulations 2003",
  "short_title": "Stamp Duty Land Tax (Administration) 2003",
  "long_title": "These Regulations are made under provisions contained in Part 4 of the Finance Act 2003 (c. 14) (“the 2003 Act”) and provide for various matters relating to the administration of stamp duty land tax.",
  "citation": "S.I. 2003/2837",
  "type": "uksi",
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  "date": "2003-11-07",
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      "affecting_provisions": "Sch. 2 para. 118(4)"
    },
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      "affected_provisions": "reg. 22(3)",
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      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 118(5)"
    },
    {
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      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
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    },
    {
      "type": "words substituted",
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      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 119"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 22(7)(a)",
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      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 118(8)"
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      "affecting_provisions": "Sch. 2 para. 113"
    },
    {
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      "affected_provisions": "reg. 15(2)(b)",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 114"
    },
    {
      "type": "word substituted",
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      "affecting_provisions": "Sch. 2 para. 114"
    },
    {
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      "affecting": "uksi/2011/455",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2011",
      "affecting_provisions": "reg. 2(2) Sch. Pt. 1"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 2 Pt. 4 Form",
      "affecting": "uksi/2011/455",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2011",
      "affecting_provisions": "reg. 2(4) Sch. Pt. 3"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 2 Pt. 3 Form",
      "affecting": "uksi/2011/455",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2011",
      "affecting_provisions": "reg. 2(3) Sch. Pt. 2"
    },
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      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014",
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    },
    {
      "type": "revoked",
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      "affecting": "uksi/2014/600",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014",
      "affecting_provisions": "Sch. Pt. 2"
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      "type": "omitted",
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      "affecting_provisions": "Sch. para. 7(b)"
    },
    {
      "type": "revoked",
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      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014",
      "affecting_provisions": "Sch. Pt. 2"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 11",
      "affecting": "uksi/2018/1319",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 13(2)(a)",
      "affecting": "uksi/2018/1319",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 16(2)(b)",
      "affecting": "uksi/2018/1319",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(4)"
    },
    {
      "type": "substituted",
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      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(5)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 24(3)(b)(i)",
      "affecting": "uksi/2018/1319",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(5)(c)"
    },
    {
      "type": "inserted",
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      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(5)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 27(2)",
      "affecting": "uksi/2018/1319",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(6)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 2 Pt. 3 Form",
      "affecting": "uksi/2018/1319",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(7) Sch. 1"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 2 Pt. 4 Form",
      "affecting": "uksi/2018/1319",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018",
      "affecting_provisions": "reg. 2(8) Sch. 2"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 2 Pt. 1 Form",
      "affecting": "uksi/2021/13",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021",
      "affecting_provisions": "Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2003/14",
      "title": "Finance Act 2003",
      "url": "https://openlegislation.uk/finance-act-2003",
      "provisions": [
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        "section/90",
        "section/113",
        "schedule/10/paragraph/1",
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        "schedule/13/paragraph/33",
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        "schedule/13/paragraph/37",
        "schedule/13/paragraph/41",
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        "schedule/12/paragraph/2"
      ]
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  "changes_made_to": 35,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2837",
    "retrieved_at": "2026-10-29T05:45:38.472122+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."
}