{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/regulation-8",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-amendment-regulations-2006/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005",
  "text": "(1) Amend regulation 6 (proof of content) as follows.\n(2) At the end of paragraph (1) add—\n“This paragraph does not apply to information delivered by means of electronic communications to the Keeper through the ARTL System.”.\n(3) After paragraph (1) insert—\n“(1A) A document certified by the Keeper to be a printed-out version of any information delivered by means of electronic communications through the ARTL System in connection with stamp duty land tax on any occasion shall be evidence, unless the contrary is proved that that information—\n(a) was delivered by means of electronic communications on that occasion; and\n(b) constitutes the entirety of what was delivered in that connection on that occasion.”.\n(4) In paragraph (2) after “paragraph (1)” insert “or (1A)”.",
  "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/8",
    "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."
}