{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-13",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-13.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": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Additional contents of application where consideration consists of works or services",
  "text": "(1) This regulation applies where the consideration to which an application relates, or any element of that consideration, consists of—\n(a) the carrying out of works of construction, improvement or repair of a building or other works to enhance the value of land; or\n(b) the provision of services (other than the carrying out of such works).\n(2) The application must contain a scheme for payment of tax which must include—\n(a) a proposal for the payment of tax in respect of the consideration, or element of the consideration, consisting of the carrying out of such works or the provision of such services within 30 days after the carrying out or provision is substantially completed;\n(b) if the carrying out of such works or the provision of such services is expected to last for more than 6 months, proposals for a scheme of payment of tax at intervals of not more than 6 months.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2018/1319",
      "affecting_title": "The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2837/regulation/13",
    "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."
}