{
  "url": "https://openlegislation.uk/securitisation-companies-and-qualifying-transformer-vehicles-exemption-from-stamp-duties-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/securitisation-companies-and-qualifying-transformer-vehicles-exemption-from-stamp-duties-regulations-2022/introduction.json",
  "legislation": "uksi/2022/464",
  "legislation_title": "The Securitisation Companies and Qualifying Transformer Vehicles (Exemption from Stamp Duties) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/securitisation-companies-and-qualifying-transformer-vehicles-exemption-from-stamp-duties-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Stamp Duty\nStamp Duty Reserve Tax\nMade 25th April 2022\nLaid before the House of Commons 26th April 2022\nComing into force 17th May 2022\nThe Treasury make the following Regulations in exercise of the powers conferred by section 68 of the Finance Act 2022.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2022 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/464/introduction",
    "retrieved_at": "2026-10-28T22:00:54.746711+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."
}