{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/regulation-10",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/regulation-10.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": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005",
  "text": "At the end of regulation 9 (proof of delivery of information and payments) add the following paragraph—\n“(4) Nothing in this regulation applies to information or a payment delivered by means of electronic communications to the Keeper through the ARTL System in connection with stamp duty land tax.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3427/regulation/10",
    "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."
}