{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-4",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to regulation 2 of the Principal Regulations",
  "text": "In regulation 2 of the Principal Regulations after the definition of “barrister” there shall be inserted —\n““broker and dealer” has the same meaning as it has (for the time being) for the purposes of section 89 of the Act;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 89 was amended by the Finance Act 1987 (c. 16), Schedule 7, paragraph 4; and subsection (3) of the section was substituted by S.I. 1988/654."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/835/regulation/4",
    "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."
}