{
  "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-extension-of-exceptions-relating-to-recognised-exchanges-regulations-2002/note",
  "json_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-extension-of-exceptions-relating-to-recognised-exchanges-regulations-2002/note.json",
  "legislation": "uksi/2002/1975",
  "legislation_title": "The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-extension-of-exceptions-relating-to-recognised-exchanges-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations extend the stamp duty and stamp duty reserve tax exemptions for sales of stock to intermediaries and for repurchases and stock lending (sections 80A, 80C, 88A and 89AA of the Finance Act 1986 (c. 41)) to the market known as OFEX.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1975/note",
    "retrieved_at": "2026-10-29T06:51:36.214046+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."
}