{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/regulation-3",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005",
  "text": "In regulation 1(2) (interpretation)—\n(a) before the definition of “the Board” insert—\n““ARTL System” has the meaning given by section 12(1) of the Requirements of Writing (Scotland) Act 1995;”;\n(b) for the definition of “the Board” substitute—\n““the Board” means the Commissioners for Her Majesty’s Revenue and Customs;”; and\n(c) after the definition of “the Board” insert—\n““the Keeper” means the Keeper of the Registers of Scotland;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1995 c. 7. The definition of “ARTL System” was inserted by Article 3(7) of the Automated Registration of Title to Land (Electronic Communications) (Scotland) Order 2006 (S.S.I. 2006/491)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3427/regulation/3",
    "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."
}