{
  "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-eurex-clearing-ag-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-eurex-clearing-ag-regulations-2011/introduction.json",
  "legislation": "uksi/2011/666",
  "legislation_title": "The Stamp Duty and Stamp Duty Reserve Tax (Eurex Clearing AG) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-eurex-clearing-ag-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Stamp Duty\nStamp Duty Reserve Tax\nMade 7th March 2011\nLaid before the House of Commons 9th March 2011\nComing into force 1st April 2011\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 116 and 117 of the Finance Act 1991 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1991 c. 31. Section 116(4) was amended by paragraph 5 of Schedule 20 to the Financial Services and Markets Act 2000 (c. 8) and by paragraph 7 of Schedule 21 to the Finance Act 2007 (c. 11). Sections 116(1)(b) and 117(1)(b) were amended by section 65 of the Finance Act 2010 (c. 13)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/666/introduction",
    "retrieved_at": "2026-10-29T02:13:48.544923+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."
}