{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-6",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-6.json",
  "legislation": "uksi/1993/3110",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to regulations 8, 12, 13 and 18 of the principal Regulations",
  "text": "In regulation 18(3) for the words “fraud, wilful default or neglect” in each place where they occur there shall be substituted the words “fraudulent or negligent conduct”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3110/regulation/6",
    "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."
}