{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-6",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to regulation 2 of the Principal Regulations",
  "text": "In regulation 2 of the Principal Regulations for the definition of “qualified dealer” there shall be substituted —\n““qualified dealer” means a person who, not being a market maker or broker and dealer —\n(a) is an authorised person under Chapter III of Part I of the Financial Services Act 1986, or\n(b) by virtue of paragraph 1 of Schedule 15 to that Act is to be treated as such a person;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 60."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/835/regulation/6",
    "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."
}