{
  "url": "https://openlegislation.uk/finance-act-1989/section-177",
  "json_url": "https://openlegislation.uk/finance-act-1989/section-177.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "section/177",
  "kind": "section",
  "number": "177",
  "heading": "Stamp duty reserve tax: information.",
  "text": "— Regulations under section 98(1) of the Finance Act 19861986 c. 41. (administration etc. of stamp duty reserve tax) may include —\n(a) provision that notice which the regulations require to be given to the Commissioners of Inland Revenue shall be given in a manner or form specified by the Commissioners;\n(b) provision that information which the regulations require to be supplied to the Commissioners shall be supplied in a manner or form specified by the Commissioners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/section/177",
    "retrieved_at": "2026-10-29T09:46:42.124806+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}