{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1989/regulation-5",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1989/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Principal Regulations",
  "text": "In Part II of the Schedule to the Principal Regulations–\n(a) for subsection (1) of section 86 of the Taxes Management Act 1970 (as modified) there shall be substituted–\n“(1) Any tax to which this section applies shall carry interest at the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 92(2) of the Finance Act 1986 from the accountable date until payment.”;\n(b) section 89 of the Taxes Management Act 1970 shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1301/regulation/5",
    "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."
}