{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-service-of-documents-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-service-of-documents-regulations-2022/introduction.json",
  "legislation": "uksi/2022/1185",
  "legislation_title": "The Stamp Duty Land Tax (Service of Documents) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-service-of-documents-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Stamp Duty Land Tax\nMade 14th November 2022\nLaid before the House of Commons 15th November 2022\nComing into force 6th December 2022\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the power conferred by section 84(3)(b) of the Finance Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14. Section 84(3)(b)(iii) refers to the “Inland Revenue” and section 113(2) of the same Act provides that any power of the Inland Revenue to make regulations is exercisable only by the Board. The Board is defined in section 42(3) for these purposes as being the Commissioners of Inland Revenue. The function of Commissioners of Inland Revenue to make regulations was transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1185/introduction",
    "retrieved_at": "2026-10-28T21:53:36.944256+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."
}