{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-avoidance-schemes-specified-proposals-or-arrangements-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-avoidance-schemes-specified-proposals-or-arrangements-regulations-2012/introduction.json",
  "legislation": "uksi/2012/2396",
  "legislation_title": "The Stamp Duty Land Tax (Avoidance Schemes) (Specified Proposals or Arrangements) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-avoidance-schemes-specified-proposals-or-arrangements-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Stamp Duty Land Tax\nMade 17th September 2012\nLaid before the House of Commons 18th September 2012\nComing into force 1st November 2012\nThe Treasury, in exercise of the powers conferred by sections 308(6) and 317 of the Finance Act 2004, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Section 308(6) was inserted by section 215 of the Finance Act 2012 (2012 c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2396/introduction",
    "retrieved_at": "2026-10-29T01:18:44.897516+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."
}