{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/introduction.json",
  "legislation": "uksi/2010/664",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Revenue And Customs\nMade 9th March 2010\nLaid before the House of Commons 10th March 2010\nComing into force 1st April 2010\nThe Treasury make the following regulations in exercise of the powers conferred by section 98 of the Finance Act 1986.",
  "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/664/introduction",
    "retrieved_at": "2026-10-29T02:49:08.831415+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."
}