{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 2010",
  "text": "(1) Amend Part II of the Schedule (which restates the provisions of the Taxes Management Act 1970 specified in Part I of the Schedule as modified where appropriate) as follows.\n(2) In section 99 (as modified)—\n(a) omit “, or any information under regulation 5,”; and\n(b) after “1986” insert “or Schedule 36 to the Finance Act 2008”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 99 (as modified) was amended by S.I. 1993/3110 and 1999/3264."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/664/regulation/5",
    "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."
}