{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-28",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-28.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/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Applications accepted by the Inland Revenue having no effect",
  "text": "For the purposes of Part 4 of the Finance Act 2003 and these Regulations, an application which has been accepted by the Inland Revenue—\n(a) shall have no effect if—\n(i) it contains false or misleading information; or\n(ii) any facts or circumstances relevant to it are not disclosed to the Inland Revenue; and\n(b) shall cease to have any effect if the facts and circumstances relevant to it materially change.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2837/regulation/28",
    "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."
}