{
  "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-extension-of-exceptions-relating-to-recognised-exchanges-regulations-2005",
  "json_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-extension-of-exceptions-relating-to-recognised-exchanges-regulations-2005.json",
  "id": "uksi/2005/1990",
  "title": "The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2005",
  "short_title": "Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) 2005",
  "long_title": "These Regulations extend the stamp duty and stamp duty reserve tax exemptions for sales of stock to intermediaries and for repurchase and stock lending (sections 80A, 80C, 88A and 89AA of the Finance Act 1986 (c. 41)) to the multilateral trading facilities known as the Alternative Investment Market, OFEX and POSIT, operated by Investment Technology Ltd.",
  "citation": "S.I. 2005/1990",
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      "heading": "Extended application of provisions specified in section 50(2) of the Finance (No.2) Act 2005",
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      "heading": "Application of the relevant provisions to prescribed multilateral trading facilities",
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      "extent": null,
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    },
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    },
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      "heading": "Explanatory note",
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      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-extension-of-exceptions-relating-to-recognised-exchanges-regulations-2005/pdf/uksiem_20051990_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/1990/pdfs/uksiem_20051990_en.pdf"
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  ],
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    {
      "id": "ukpga/2005/22",
      "title": "Finance (No. 2) Act 2005",
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      "provisions": [
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    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-extension-of-exceptions-relating-to-recognised-exchanges-regulations-2005/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-reserve-tax-extension-of-exceptions-relating-to-recognised-exchanges-regulations-2005/changes/by-it.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1990",
    "retrieved_at": "2026-10-29T04:55:44.489503+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."
}