{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/introduction.json",
  "legislation": "uksi/1986/1711",
  "legislation_title": "The Stamp Duty Reserve Tax Regulations 1986",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 2nd October 1986\nLaid before the House of Commons 3rd October 1986\nComing into Operation 27th October 1986\nThe Treasury, in exercise of the powers conferred on them by section 98 of the Finance Act 1986, hereby make the following Regulations:—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1711/introduction",
    "retrieved_at": "2026-10-29T16:40:29.504184+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."
}