{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/note",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Stamp Duty Land Tax (Electronic Communications) Regulations 2005 (S.I. 2005/844: “the principal Regulations”). They make provision in connection with the introduction by the Keeper of the Registers of Scotland of an automated system for land registration. The system is known as “Automated Registration of Title to Land” (“the ARTL System”) and is brought into being by the Automated Registration of Title to Land (Electronic Communication) (Scotland) Order 2006 (S.S.I. 2006/491: “the 2006 Order).\nSection 47 of the Finance (No.2) Act 2005 authorises the Commissioners for Her Majesty’s Revenue and Customs to make regulations conferring administrative functions on land registrars in connection with stamp duty land tax. These Regulations confer such functions on the Keeper of the Registers of Scotland in relation to stamp duty land tax due in connection with applications to register land under the 2006 Order. They also make a series of amendments consequential upon the Keeper’s appointment as the Commissioners’ intermediary in connection with that tax.\nRegulation 1 provides for the citation and commencement of this instrument.\nRegulation 2 introduces the amendments to the principal Regulations.\nRegulation 3 amends the list of defined terms in regulation 1 of those Regulations.\nRegulation 4 amends regulation 2 of the principal Regulations to make clear the relationship between the subsequent Parts of those Regulations.\nRegulation 5 inserts a new Part 2A into the principal Regulations dealing with the use of electronic communications for the purposes of delivering land transaction returns and associated payments of stamp duty land tax in connection with land transactions which are registered using the ARTL System.\nRegulations 6 to 9 make amendments to provisions in Part 3 of the principal Regulations dealing with evidential matters in connection with the use of the ARTL System for the delivery of land transaction returns and the payment of stamp duty land tax in connection with the land transactions to which they relate.\nThese Regulations do not impose new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3427/note",
    "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."
}