{
  "url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987",
  "json_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987.json",
  "id": "uksi/1987/516",
  "title": "The Stamp Duty (Exempt Instruments) Regulations 1987",
  "short_title": "Stamp Duty (Exempt Instruments) 1987",
  "long_title": "Section 87(2) of the Finance Act 1985 provides that instruments which would otherwise be chargeable with stamp duty of a fixed amount under any provision specified in regulations shall not be so charged if they are of a kind specified in regulations and certified to be instruments of that kind.",
  "citation": "S.I. 1987/516",
  "type": "uksi",
  "year": "1987",
  "number": "516",
  "version": "current",
  "date": "1987-03-24",
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      "date": "2023-11-22",
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      "source_url": "https://www.legislation.gov.uk/uksi/1987/516/pdfs/uksi_19870516_en.pdf"
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  "outstanding_effects": [
    {
      "type": "modified",
      "affected_provisions": "reg. 3(c)(i)(ii)",
      "affecting": "uksi/1991/2684",
      "affecting_title": "The Solicitors' Incorporated Practices Order 1991",
      "affecting_provisions": "art. 4 5 Sch. 1"
    },
    {
      "type": "amended",
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      "affecting_title": "The Stamp Duty (Exempt Instruments) (Amendment) Regulations 1999",
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    {
      "type": "words inserted",
      "affected_provisions": "Sch. Para. H",
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      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
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      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 2(2)(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. Para. GG",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
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    {
      "type": "words inserted",
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      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
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  "made_under": [
    {
      "id": "ukpga/1985/54",
      "title": "Finance Act 1985",
      "url": "https://openlegislation.uk/finance-act-1985",
      "provisions": [
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  "changes_made_to": 8,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/516",
    "retrieved_at": "2026-10-29T16:29:10.911782+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."
}