{
  "url": "https://openlegislation.uk/private-intermittent-securities-and-capital-exchange-system-exemption-from-stamp-duties-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/private-intermittent-securities-and-capital-exchange-system-exemption-from-stamp-duties-regulations-2025/introduction.json",
  "legislation": "uksi/2025/666",
  "legislation_title": "The Private Intermittent Securities and Capital Exchange System (Exemption from Stamp Duties) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/private-intermittent-securities-and-capital-exchange-system-exemption-from-stamp-duties-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "STAMP DUTY\nSTAMP DUTY RESERVE TAX\nMade 10th June 2025\nLaid before the House of Commons 12th June 2025\nComing into force 3rd July 2025\nThe Treasury make these Regulations in exercise of the powers conferred by section 56 of the Finance Act 2025.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2025 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/666/introduction",
    "retrieved_at": "2026-10-28T21:15:09.029250+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."
}