{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-zero-carbon-homes-relief-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-zero-carbon-homes-relief-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1932",
  "legislation_title": "The Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-zero-carbon-homes-relief-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Stamp Duty Land Tax\nMade 22nd July 2008\nLaid before the House of Commons 22nd July 2008\nComing into force 13th August 2008\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 58B and 58C of the Finance Act 2003 and section 93(7) of the Finance Act 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14 ; sections 58B and 58C were inserted by section 19 of the Finance Act 2007 (c. 11) and amended by section 93 of the Finance Act 2008 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2008 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1932/introduction",
    "retrieved_at": "2026-10-29T03:26:55.437106+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."
}