{
  "url": "https://openlegislation.uk/stamp-duty-exempt-instruments-amendment-regulations-1999/regulation-5",
  "json_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-amendment-regulations-1999/regulation-5.json",
  "legislation": "uksi/1999/2539",
  "legislation_title": "The Stamp Duty (Exempt Instruments) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-amendment-regulations-1999",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "In the Schedule to the principal Regulations after category M there shall be added the following category—\n“N The declaration of any use or trust of or concerning a life policy, or property representing, or benefits arising under, a life policy.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2539/regulation/5",
    "retrieved_at": "2026-10-29T09:55:33.467914+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."
}