{
  "url": "https://openlegislation.uk/securitisation-companies-and-qualifying-transformer-vehicles-exemption-from-stamp-duties-regulations-2022/regulation-3",
  "json_url": "https://openlegislation.uk/securitisation-companies-and-qualifying-transformer-vehicles-exemption-from-stamp-duties-regulations-2022/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Exemption from stamp duties",
  "text": "Subject to regulation 4, the transfer of a capital market investment issued as part of a capital market arrangement by—\n(a) a qualifying transformer vehicle, or\n(b) a securitisation company that is a note-issuing company,\nis exempt from all stamp duties.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/464/regulation/3",
    "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."
}