{
  "url": "https://openlegislation.uk/companies-forms-amendment-regulations-2005/note",
  "json_url": "https://openlegislation.uk/companies-forms-amendment-regulations-2005/note.json",
  "legislation": "uksi/2005/2747",
  "legislation_title": "The Companies (Forms) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/companies-forms-amendment-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations prescribe amended forms 88(2) (Revised 2005) and 88(3) (Revised 2005) for use in relation to allotments of shares made on or after 1st December 2003. The amendments to the forms are to take account of the abolition of stamp duty (except on instruments relating to stock or marketable securities) under the provisions of Part 4 of the Finance Act 2003 (c. 14) and the consequential amendment of section 88 of the Companies Act 1985 (c. 6) by the Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2868).\nForm 88(2) prescribed by the Companies (Forms) (Amendment) (No.2) Regulations 1999 and the form 88(3) prescribed by the Companies (Forms) Regulations 1985 continue to be prescribed in relation to allotments made before 1st December 2003. They may also be used for returns made before 31st October 2006 in relation to allotments made on or after 1st December 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2747/note",
    "retrieved_at": "2026-10-29T04:49:31.990167+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."
}