{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007/introduction.json",
  "legislation": "uksi/2007/3437",
  "legislation_title": "The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Stamp duty land tax\nMade 6th December 2007\nComing into force 7th December 2007\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 58B and 58C of the Finance Act 2003.\nIn accordance with section 114(5) of that Act, a draft of this instrument was approved by a resolution of the House of Commons.",
  "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection 114(5) was inserted by section 19 of the Finance Act 2007 (c.11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3437/introduction",
    "retrieved_at": "2026-10-29T03:40:06.561421+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."
}