{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-service-of-documents-regulations-2022/note",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-service-of-documents-regulations-2022/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into effect on 6th December 2022, prescribe that a company’s registered office and the address it provides on its land transaction return are addresses to which a notice or other document under Part 4 of the Finance Act 2003 (stamp duty land tax) may be given, delivered or served by HMRC and be properly addressed for the purposes of section 7 of the Interpretation Act 1978.\nThe effect of these Regulations is that any such notice or other document sent to the prescribed places will be properly addressed for the purposes of section 7 of the Interpretation Act 1978, and service will be deemed to be effective unless the contrary is proved.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1185/note",
    "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."
}