{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/introduction.json",
  "legislation": "uksi/1988/835",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 5th May 1988\nLaid before the House of Commons 6th May 1988\nComing into force 27th May 1988\nThe Treasury, in exercise of the powers conferred on them by section 98 of the Finance Act 1986, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/835/introduction",
    "retrieved_at": "2026-10-29T16:06:55.241571+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."
}