{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-13",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendments to Part II of the Schedule to the principal Regulations",
  "text": "(1) Part II of the Schedule to the principal Regulations (which restates the provisions of the Management Act specified in Part I of that Schedule as modified where appropriate) shall be amended as follows.\n(2) In sections 93(1), 95(1)(a) and 99 (as so modified) for “4 or 4A” there shall be substituted “4, 4A or 4B”.\n(3) In the second column of the Table in section 98 (as so modified) for “4 and 4A” there shall be substituted “4, 4A and 4B”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Relevant amendments to Part II of the Schedule were made by S.I. 1993/3110, regulation 8(12), S.I. 1997/2430, regulation 12(3) to (6), and S.I. 1999/2383, regulation 6."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3264/regulation/13",
    "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."
}