{
  "url": "https://openlegislation.uk/draft-uncertificated-securities-amendment-and-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/draft-uncertificated-securities-amendment-and-eu-exit-regulations-2019/regulation-5.json",
  "legislation": "ukdsi/2019/9780111178706",
  "legislation_title": "The Uncertificated Securities (Amendment and EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-uncertificated-securities-amendment-and-eu-exit-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Consequential amendment to the Stamp Duty Reserve Tax Regulations 1986",
  "text": "In regulation 2 of the Stamp Duty Reserve Tax Regulations 1986 (interpretation), for paragraph (a) of the definition of “operator” substitute—\n“an Operator for the purposes of regulation 3(1) of the Treasury Regulations operating a relevant system within the United Kingdom;”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/1711. Regulation 2 was inserted by S.I. 1997/2430."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111178706/regulation/5",
    "retrieved_at": "2026-10-30T15:01:46.673022+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."
}