{
  "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-definitions-of-unit-trust-scheme-amendment-regulations-2000/note",
  "json_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-definitions-of-unit-trust-scheme-amendment-regulations-2000/note.json",
  "legislation": "uksi/2000/2549",
  "legislation_title": "The Stamp Duty and Stamp Duty Reserve Tax (Definitions of Unit Trust Scheme) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-definitions-of-unit-trust-scheme-amendment-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Stamp Duty and Stamp Duty Reserve Tax (Definitions of Unit Trust Scheme) Regulations 1988 (S.I. 1988/268) so as to provide that an employee share ownership plan approved under Schedule 8 to the Finance Act 2000 (c. 17) is not a unit trust scheme for the purposes of Part VII of the Finance Act 1946 (c. 64) or Part III of the Finance (No. 2) Act (Northern Ireland) 1946 (c. 17 (N.I.)) (unit trust schemes).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2549/note",
    "retrieved_at": "2026-10-30T08:03:51.459974+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."
}