{
  "url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-2",
  "json_url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-2.json",
  "legislation": "uksi/1996/2348",
  "legislation_title": "The Stamp Duty (Production of Documents) (Northern Ireland) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires—\n“exempt instrument” shall be construed in accordance with regulation 4(1);\n“grant”, “lease” and “lessee” shall be construed in accordance with section 245(5) of the Finance Act 1994;\n“long leasehold interest”, in relation to a transaction, means a leasehold interest which, at the time of that transaction, was for a term of 25 years or more before expiry;\n“registered land” has the meaning given by section 45(1) of the Interpretation Act (Northern Ireland), 1954;\n“relevant instrument” means an instrument which a transferee, lessee or proposed lessee is required to produce to the Commissioners of Inland Revenue under subsection (1) of section 244;\n“section 244” means section 244 of the Finance Act 1994;\n“short leasehold interest”, in relation to a transaction, means a leasehold interest which, at the time of that transaction, was for a term of less than 25 years before expiry.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1954 c. 33 (N.I.)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2348/regulation/2",
    "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."
}