{
  "url": "https://openlegislation.uk/draft-investment-exchanges-clearing-houses-and-central-securities-depositories-amendment-eu-exit-regulations-2019/regulation-22",
  "json_url": "https://openlegislation.uk/draft-investment-exchanges-clearing-houses-and-central-securities-depositories-amendment-eu-exit-regulations-2019/regulation-22.json",
  "legislation": "ukdsi/2019/9780111178683",
  "legislation_title": "The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-investment-exchanges-clearing-houses-and-central-securities-depositories-amendment-eu-exit-regulations-2019",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Finance Act 1991",
  "text": "In section 116(4)(b)(ii) of the Finance Act 1991 (investment exchanges, clearing houses and central securities depositories: stamp duty), omit “, an EEA CSD” and “, an EEA central counterparty”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1991. c.31. Section 116(4)(b) was substituted by S.I. 2013/504 and amended by S.I. 2017/1064."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111178683/regulation/22",
    "retrieved_at": "2026-10-30T15:01:48.999022+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."
}