{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004/introduction.json",
  "legislation": "uksi/2004/3208",
  "legislation_title": "The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-land-transaction-returns-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 7th December 2004\nLaid before the House of Commons 7th December 2004\nComing into force 8th December 2004\nThe Treasury, in exercise of the powers conferred upon them by section 78(3) of the Finance Act 2003 , make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 (c. 14)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3208/introduction",
    "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."
}