{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/regulation-2",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Management Act” means the Taxes Management Act 1970;\n“the principal Regulations” means the Stamp Duty Reserve Tax Regulations 1986;\n“regulation” means a regulation of the principal Regulations;\n“relevant transaction” has the meaning given by regulation 2 of the principal Regulations;\n“the Schedule” means the Schedule to the principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1986/1711; relevant amending instruments are S.I. 1988/835, 1993/3110 and 1994/1813."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2430/regulation/2",
    "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."
}