{
  "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996",
  "json_url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996.json",
  "id": "uksi/1996/2348",
  "title": "The Stamp Duty (Production of Documents) (Northern Ireland) Regulations 1996",
  "short_title": "Stamp Duty (Production of Documents) 1996",
  "long_title": "Subsection (1) of section 244 of the Finance Act 1994 (“section 244”) provides, subject to section 245 of that Act, (“section 245”) that on the occasion of any transfer on sale of any freehold interest in land in Northern Ireland, or the grant, or any transfer on sale, of any lease of such land, the instrument by means of which the transfer was effected or the lease was granted shall be produced to the Commissioners of Inland Revenue. Subsection (2) of section 244 provides that any person required to produce an instrument under subsection (1) of section 244 shall produce with it a document giving such particulars as may be prescribed by regulations.",
  "citation": "S.I. 1996/2348",
  "type": "uksi",
  "year": "1996",
  "number": "2348",
  "version": "current",
  "date": "1996-09-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed particulars",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Classes of exempt instrument",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Furnishing of documents relating to registered land",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Furnishing of documents relating to unregistered land",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "PRESCRIBED PARTICULARS TO BE GIVEN IN A DOCUMENT PRODUCED PURSUANT TO SUBSECTION (2) OF SECTION 244 OR REGULATION 5(2) OR 6(2)",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/9",
      "title": "Finance Act 1994",
      "url": "https://openlegislation.uk/finance-act-1994",
      "provisions": [
        "section/244",
        "section/245"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2348",
    "retrieved_at": "2026-10-29T12:35:34.511887+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."
}