{
  "url": "https://openlegislation.uk/securitisation-companies-and-qualifying-transformer-vehicles-exemption-from-stamp-duties-regulations-2022/regulation-2",
  "json_url": "https://openlegislation.uk/securitisation-companies-and-qualifying-transformer-vehicles-exemption-from-stamp-duties-regulations-2022/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“capital market arrangement” and “capital market investment” have the same meaning as in section 72B(1) of the Insolvency Act 1986 (see paragraphs 1, 2 and 3 of Schedule 2A to that Act);\n“note-issuing company” has the same meaning as in regulation 5 of the Taxation of Securitisation Companies Regulations 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 45; section 72B was inserted by section 250(1) of the Enterprise Act 2002 (c. 40), and Schedule 2A was inserted by section 250(2) of, and Schedule 18 to, that Act. Paragraph 1 of Schedule 2A was amended by S.I. 2003/1468, and paragraphs 2 and 3 were amended by S.I. 2010/86."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2006/3296; relevant amending instruments are S.I. 2007/3401 and 2018/143."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/464/regulation/2",
    "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."
}