{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-electronic-communications-regulations-2005/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Scope of these Regulations",
  "text": "These Regulations apply—\n(a) to the delivery to the Board of a land transaction return; and\n(b) the making of any payment or repayment of tax or other sums in connection with the delivery of such a return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am (31.1.2007)",
      "affecting": "uksi/2006/3427",
      "affecting_title": "The Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/844/regulation/2",
    "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."
}