{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-regulations-2005/introduction.json",
  "legislation": "uksi/2005/844",
  "legislation_title": "The Stamp Duty Land Tax (Electronic Communications) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 21st March 2005\nLaid before the House of Commons 21st March 2005\nComing into force 11th April 2005\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by sections 132 and 133(2) of the Finance Act 1999 make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/844/introduction",
    "retrieved_at": "2026-10-29T05:02:13.699621+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."
}