{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004.json",
  "id": "uksi/2004/3208",
  "title": "The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004",
  "short_title": "Stamp Duty Land Tax (Land Transaction Returns) 2004",
  "long_title": "These Regulations amend Schedule 10 to the Finance Act 2003 (c. 14) which deals with land transaction returns for stamp duty land tax. Stamp duty land tax is charged under Part 4 of the Finance Act 2003 on land transactions. Under section 76 of that Act a purchaser must deliver to the Inland Revenue a land transaction return in respect of a notifiable land transaction. Schedule 10 to the Act makes provision for land transaction returns.",
  "citation": "S.I. 2004/3208",
  "type": "uksi",
  "year": "2004",
  "number": "3208",
  "version": "current",
  "date": "2004-12-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendments to Schedule 10 to the Finance Act 2003",
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments to Schedule 10 to the Finance Act 2003",
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Enquiries into returns",
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Appeals against Revenue decisions on tax",
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-05",
      "size": null,
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/pdf/uksi_20043208_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/3208/pdfs/uksi_20043208_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-06",
      "size": null,
      "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/pdf/uksiem_20043208_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/3208/pdfs/uksiem_20043208_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/14",
      "title": "Finance Act 2003",
      "url": "https://openlegislation.uk/finance-act-2003",
      "provisions": [
        "section/78"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/changes.json",
  "changes_made_by": 9,
  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3208",
    "retrieved_at": "2026-10-29T05:14:10.417661+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."
}