{
  "url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987/regulation-2",
  "json_url": "https://openlegislation.uk/stamp-duty-exempt-instruments-regulations-1987/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "(1) An instrument which—\n(a) is executed on or after 1st May 1987,\n(b) is of a kind specified in the Schedule hereto for the purposes of this regulation, and\n(c) is certified by a certificate which fulfils the conditions of regulation 3 to be an instrument of that kind,\nshall be exempt from duty under the provisions specified in paragraph (2) of this regulation.\n(2) The provisions specified are—\n(a) the headings in Schedule 1 to the Stamp Act 1891—\n“Conveyance or transfer of any kind not hereinbefore described”; or\n“Disposition in Scotland of any property or of any right or interest therein not described in this Schedule”;\n(b) sections 83(2) and 84(8) of the Finance Act 1985.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1891c.39."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1999/2539",
      "affecting_title": "The Stamp Duty (Exempt Instruments) (Amendment) Regulations 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/516/regulation/2",
    "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."
}