{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-service-of-documents-regulations-2022/regulation-2",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-service-of-documents-regulations-2022/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Prescribed places for delivery and service of documents: companies",
  "text": "(1) The places in paragraph (2) are prescribed for the purposes of section 84(3)(b) of the Finance Act 2003 as places to which a notice or other document served under Part 4 of that Act may be properly addressed for the purposes of section 7 of the Interpretation Act 1978.\n(2) These places are—\n(a) the company’s registered office; and\n(b) the purchaser’s address provided to HMRC on the company’s land transaction return.\n(3) In this regulation “registered office” means—\n(a) in relation to a company incorporated in the United Kingdom, the address of the registered office that a company is required to have under section 86 of the Companies Act 2006;\n(b) in relation to any other company, any address that it is required to have under an equivalent provision in the law of the country or territory of its incorporation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1978 c. 30."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 c. 46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1185/regulation/2",
    "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."
}