{
  "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-amendment-eu-exit-regulations-2019/note",
  "json_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-amendment-eu-exit-regulations-2019/note.json",
  "legislation": "uksi/2019/515",
  "legislation_title": "The Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-amendment-eu-exit-regulations-2019",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend Parts 3 and 4 of the Finance Act 1986 (c. 41) and the Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014 (S.I. 2014/911) to ensure the effective operation of that legislation after the withdrawal of the United Kingdom from the European Union.\nRegulation 1 brings these Regulations into force on exit day. Regulation 2 adds references to the United Kingdom and Gibraltar to the Finance Act 1986 where references are already made to the European Union and European Economic Area. Regulation 3 does the same for references in the Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014.\nA Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/515/note",
    "retrieved_at": "2026-10-28T22:45:13.645644+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."
}