{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/2430",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 8th October 1997\nLaid before the House of Commons 9th October 1997\nComing into force 20th October 1997\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 was amended by section 195 of the Finance Act 1996 (c. 8). Section 98, together with the remainder of Part IV of the Finance Act 1986, was repealed by sections 110 and 111(1) of, and Part VII of Schedule 19 to, the Finance Act 1990 (c. 29) with effect from a day to be appointed."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2430/introduction",
    "retrieved_at": "2026-10-29T11:50:41.064673+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."
}