{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1999/regulation-3",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1999/regulation-3.json",
  "legislation": "uksi/1999/2536",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1999",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to Part I of the Schedule",
  "text": "(1) The Table in Part I of the Schedule (which applies the provisions of the Management Act specified in the first column of that Table subject to any modification specified in the second column of that Table) shall be amended as follows:\n(2) For the entries relating to section 86 there shall be substituted—\n“86 (1) For the words “The following” to “section 55 or 59B of this Act,” substitute “Tax which becomes due and payable”; and for the words “the relevant date” substitute “1st October 1999 or the accountable date, whichever is the later,”.\n(3) For the word “relevant” substitute “accountable”.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 86 was substituted by section 110(2) of the Finance Act 1995 (c. 4) and relevant amendments were made to the section as substituted by section 131(2) of the Finance Act 1996 (c. 8). The entries relating to section 86 were amended by S.I. 1989/1301, regulation 4(1), and S.I. 1993/3110, regulation 7(7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2536/regulation/3",
    "retrieved_at": "2026-10-29T09:55:35.817278+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."
}