{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1988/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1988/introduction.json",
  "legislation": "uksi/1988/758",
  "legislation_title": "The Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1988",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 21st April 1988\nLaid before the House of Commons 22nd April 1988\nComing into force 6th May 1988\nThe Treasury, in exercise of the powers conferred on them by section 92(4) of the Finance Act 1986, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/758/introduction",
    "retrieved_at": "2026-10-29T16:07:28.341545+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."
}