{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-4",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 2 there shall be inserted the following regulation–\n“2A References in these Regulations to any of the provisions of Schedule 19 to the Finance Act 1999 shall be construed as including references to those provisions as modified in relation to open-ended investment companies by the Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3264/regulation/4",
    "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."
}