{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-10",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-10.json",
  "legislation": "uksi/1999/3264",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 13 shall be amended as follows.\n(2) In paragraph (1)–\n(a) after the word “transaction” there shall be inserted the words “or surrender”;\n(b) for “4 or 4A” there shall be substituted “4, 4A or 4B”.\n(3) In paragraph (2)–\n(a) after the words “the Act” there shall be inserted the words “or under paragraph 2(1) of Schedule 19 to the Finance Act 1999,”;\n(b) for “4 or 4A” there shall be substituted “4, 4A or 4B”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1993/3110, regulations 1, 2, and 5, and S.I. 1997/2430, regulation 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3264/regulation/10",
    "retrieved_at": "2026-10-29T09:32:55.070251+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."
}