{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1989/introduction.json",
  "legislation": "uksi/1989/1301",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 27th July 1989\nLaid before the House of Commons 31st July 1989\nComing into force 18th August 1989\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/1989/1301/introduction",
    "retrieved_at": "2026-10-29T15:39:58.369437+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."
}