{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-5",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Form and contents of Revenue certificates",
  "text": "(1) A Revenue certificate must be in writing and must contain the information prescribed by paragraphs (2) to (7).\n(2) The information prescribed by this paragraph is the address of the land to which the transaction relates.\n(3) The information prescribed by this paragraph is any number recorded—\n(a) as the title number of the land—\n(i) for England and Wales, in the register of title maintained by the Chief Land Registrar;\n(ii) for Scotland, in the Land Register of Scotland maintained by the Keeper of the Registers of Scotland;\n(b) for Northern Ireland, as the folio number of the land in any registry maintained by the Land Registry of Northern Ireland.\n(4) The information prescribed by this paragraph is any National Land and Property Gazetteer Unique Property Reference Number.\n(5) The information prescribed by this paragraph is a description of the transaction.\n(6) The information prescribed by this paragraph is the effective date in relation to the transaction (within the meaning given by section 119).\n(7) The information prescribed by this paragraph is—\n(a) the name of the purchaser; and\n(b) the name of the vendor.",
  "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/5",
    "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."
}