{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/introduction.json",
  "legislation": "uksi/2006/3427",
  "legislation_title": "The Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "stamp duty land tax\nMade 20th December 2006\nLaid before the House of Commons 21st December 2006\nComing into force 31st January 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999 and now vested in them, section 79(1), (5) and (6)(b) of the Finance Act 2003 and section 47(5) and (6)(b) of the Finance (No. 2) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c.16. The definition of “electronic communication” in section 132(10) was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the former Commissioners in other enactments is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2003 c.14. Section 79(1) was amended by section 47(2) of the Finance (No. 2) Act 2005 (c. 22). Subsection (6)(b) is cited because it defines “land registrar” in relation to Scotland."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2005 c.22. Subsection (6)(b) is cited because it defines “land registrar” in relation to Scotland."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3427/introduction",
    "retrieved_at": "2026-10-29T04:10:11.065907+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."
}