{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-5",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to regulation 2 of the Principal Regulations",
  "text": "In regulation 2 of the Principal Regulations after the definition of “General Commissioners” there shall be inserted —\n““market maker” 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": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/835/regulation/5",
    "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."
}