{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2837",
  "legislation_title": "The Stamp Duty Land Tax (Administration) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 7th November 2003\nLaid before the House of Commons 10th November 2003\nComing into force 1st December 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 79(4), 90(2), (3) and (6) and 113(2) of, and paragraph 1 of Schedule 10, paragraph 2 of Schedule 11, and paragraphs 33(2), 36, 37(1) and (2), 41 and 42 of Schedule 13 to, the Finance Act 2003, and the Treasury, in exercise of the powers conferred upon them by paragraph 2(6) of Schedule 12 to that Act, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14. Section 113(2) is cited for the meaning of “the Inland Revenue”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2837/introduction",
    "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."
}