{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1992/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In regulation 2 of the Stamp Duty Reserve Tax Regulations 1986—\n(a) after the definition of “broker and dealer” there shall be inserted—\n““European institution” has the meaning given by regulation 3 of the Banking Coordination (Second Council Directive) Regulations 1992;”;\n(b) after the definition of “General Commissioners” there shall be inserted—\n““investment business” has the meaning given by section 1(2) of the Financial Services Act 1986;”;\n(c) at the end of the definition of “qualified dealer” there shall be added—\n“or\n(c) is a European institution which carries on investment business in the United Kingdom;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/1711; a relevant amending instrument is S.I. 1988/835."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1992/3218."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1986 c. 60."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3287/regulation/2",
    "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."
}