The Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003
These Regulations are made under section 92A of the Finance Act 2001 (c. 9) which confers upon the Treasury power to provide that the stamp duty exemptions relating to land in disadvantaged areas (contained in section 92 of, and Schedule 30 to, that Act) shall not apply in cases specified by reference to certain matters.