{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3287",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 23rd December 1992\nLaid before the House of Commons 23rd December 1992\nComing into force 1st January 1993\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. Section 98 together with the remainder of Part IV of the Finance Act 1986 was prospectively repealed by Part VII of Schedule 19 to the Finance Act 1990 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3287/introduction",
    "retrieved_at": "2026-10-29T14:07:55.002095+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."
}