{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993.json",
  "id": "uksi/1993/3110",
  "title": "The Stamp Duty Reserve Tax (Amendment) Regulations 1993",
  "short_title": "Stamp Duty Reserve Tax 1993",
  "long_title": "The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711) (“the principal Regulations”) provide, in regulation 20 (1), that the provisions of the Taxes Management Act 1970 specified in the Table in Part I of the Schedule to those Regulations (“the Schedule”) shall apply subject to any modification specified in that Table. Regulation 20(3) of the principal Regulations provides for those provisions (as modified where appropriate) to be restated in Part II of the Schedule.",
  "citation": "S.I. 1993/3110",
  "type": "uksi",
  "year": "1993",
  "number": "3110",
  "version": "current",
  "date": "1993-12-10",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments to regulations 8, 12, 13 and 18 of the principal Regulations",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to regulations 8, 12, 13 and 18 of the principal Regulations",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendments to regulations 8, 12, 13 and 18 of the principal Regulations",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendments to regulations 8, 12, 13 and 18 of the principal Regulations",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendments to Part I of the Schedule",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendments to Part II of the Schedule",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "",
      "kind": "regulation",
      "number": null,
      "heading": "Special returns, etc.",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/100A",
      "kind": "regulation",
      "number": "100A",
      "heading": "Provisions supplementary to section 100.",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-100A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/100B",
      "kind": "regulation",
      "number": "100B",
      "heading": "Appeals against penalty determination.",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-100B",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/100C",
      "kind": "regulation",
      "number": "100C",
      "heading": "Penalty proceedings before Commissioners.",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-100C",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2025-02-28",
      "size": 3336605,
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/pdf/uksi_19933110_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1993/3110/pdfs/uksi_19933110_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1986/41",
      "title": "Finance Act 1986",
      "url": "https://openlegislation.uk/finance-act-1986",
      "provisions": [
        "section/98"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3110",
    "retrieved_at": "2026-10-29T13:44:53.621121+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."
}