{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-6",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 4 shall be amended as follows.\n(2) In paragraph (1) for the words from “An accountable person” to “or where” there shall be substituted the words “Subject to paragraph (3), an accountable person, except where”.\n(3) After paragraph (2) there shall be added the following paragraph–\n“(3) This regulation shall not apply where–\n(a) the tax in question has been accounted for by the operator under regulation 4A, or\n(b) regulation 4B applies to the accountable person.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1997/2430, regulation 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3264/regulation/6",
    "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."
}