{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-3",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to regulation 2 of the Principal Regulations",
  "text": "In regulation 2 of the Principal Regulations in the definition of “accountable person” for paragraph (a) there shall be substituted —\n“(a) in relation to a charge under section 87 of the Act (“section 87”) —\n(i) if the person mentioned as B in section 87(1) is a market maker or broker and dealer, or if a broker and dealer is acting as an agent for B who is not a market maker or broker and dealer, the market maker or broker and dealer, and failing that\n(ii) if the person mentioned as A in section 87(1) is a market maker or broker and dealer, or if a broker and dealer is acting as an agent for A who is not a market maker or broker and dealer, the market maker or broker and dealer, and failing that\n(iii) if the person mentioned as B in section 87(1) is a qualified dealer, or if a qualified dealer is acting as an agent for B who is not a qualified dealer, the qualified dealer, and failing that\n(iv) if the person mentioned as A in section 87(1) is a qualified dealer, or if a qualified dealer is acting as an agent for A who is not a qualified dealer, the qualified dealer, and failing that\n(v) the person mentioned as B in section 87(1),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 87 was amended by the Finance Act 1987 (c. 16), Schedule 7, paragraph 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/835/regulation/3",
    "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."
}