{
  "url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987/introduction.json",
  "legislation": "uksi/1987/516",
  "legislation_title": "The Stamp Duty (Exempt Instruments) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 24th March 1987\nLaid before the House 26th March 1987\nComing into force 1st May 1987\nThe Treasury, in exercise of the powers conferred on them by section 87(2) of the Finance Act 1985, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985c.54."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/516/introduction",
    "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."
}