{
  "url": "https://openlegislation.uk/central-securities-depositories-regulations-2017/schedule/paragraph-6",
  "json_url": "https://openlegislation.uk/central-securities-depositories-regulations-2017/schedule/paragraph-6.json",
  "legislation": "uksi/2017/1064",
  "legislation_title": "The Central Securities Depositories Regulations 2017",
  "legislation_url": "https://openlegislation.uk/central-securities-depositories-regulations-2017",
  "path": "schedule/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Finance Act 1991",
  "text": "(1) The Finance Act 1991 is amended as follows.\n(2) In section 116 (investment exchanges and clearing houses: stamp duty)—\n(a) for the heading substitute “ Investment exchanges, clearing houses and central securities depositories: stamp duty ”;\n(b) in subsection (4)(b)(ii) after “a recognised clearing house,” insert “ a recognised CSD, an EEA CSD, a third country CSD, ”.\n(3) In section 117 (investment exchanges and clearing houses: SDRT) for the heading substitute “ Investment exchanges, clearing houses and central securities depositories: SDRT ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1991 c.31; section 116(4)(b) was substituted by S.I. 2013/504."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1064/schedule/paragraph/6",
    "retrieved_at": "2026-10-28T23:06:54.086600+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."
}