{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-avoidance-schemes-specified-proposals-or-arrangements-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-avoidance-schemes-specified-proposals-or-arrangements-regulations-2012/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“chargeable interests” has the meaning given by section 48 of the Finance Act 2003;\n“partnership” has the meaning given by paragraph 1 of Schedule 15 to the Finance Act 2003;\n“settlement” has the meaning given by paragraph 1 of Schedule 16 to the Finance Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2396/regulation/2",
    "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."
}