{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1989/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1989/introduction.json",
  "legislation": "uksi/1989/1003",
  "legislation_title": "The Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1989",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 12th June 1989\nLaid before the House of Commons 15th June 1989\nComing into force 6th July 1989\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/1989/1003/introduction",
    "retrieved_at": "2026-10-29T15:42:59.523045+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."
}