{
  "url": "https://openlegislation.uk/variation-of-stamp-duties-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/variation-of-stamp-duties-regulations-2001/regulation-2.json",
  "legislation": "uksi/2001/3746",
  "legislation_title": "The Variation of Stamp Duties Regulations 2001",
  "legislation_url": "https://openlegislation.uk/variation-of-stamp-duties-regulations-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“lease of land” has the same meaning as in Part 2 of Schedule 13 to the Finance Act 1999;\n“qualifying premium”, in relation to a lease of land, means the consideration in respect of which, under paragraph 12(2) of Schedule 13 to the Finance Act 1999, the duty is the same as that on a conveyance on sale for the same consideration;\n“section 92(1)” means section 92(1) of the Finance Act 2001 (exemption from stamp duty in a disadvantaged area);\n“Schedule 30” means Schedule 30 to the Finance Act 2001 (stamp duty; exemption for land in disadvantaged areas).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2001 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3746/regulation/2",
    "retrieved_at": "2026-10-29T07:21:49.273737+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."
}