{
  "url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1985/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1985/introduction.json",
  "legislation": "uksi/1985/1688",
  "legislation_title": "The Stamp Duty (Exempt Instruments) Regulations 1985",
  "legislation_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1985",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 4th November 1985\nLaid before the House of Commons 6th November 1985\nComing into Operation 1st January 1986\nThe Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 89 of the Finance Act 1985 hereby make the following Regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1985/1688/introduction",
    "retrieved_at": "2026-10-29T17:00:29.528800+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."
}