{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995.json",
  "id": "uksi/1995/2051",
  "title": "The Stamp Duty Reserve Tax (Tradepoint) Regulations 1995",
  "short_title": "Stamp Duty Reserve Tax (Tradepoint) 1995",
  "long_title": "These Regulations exempt from stamp duty reserve tax (“SDRT”) certain agreements to transfer equity securities made in the course of trading in those securities on the newly established Exchange known as Tradepoint. Theagreements exempted are those involving clearing participants in thatExchange (and nominees of such clearing participants), and The London Clearing House Limited through whom transactions on Tradepoint are cleared (and a nominee of that clearing house).",
  "citation": "S.I. 1995/2051",
  "type": "uksi",
  "year": "1995",
  "number": "2051",
  "version": "current",
  "date": "1995-08-01",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 10,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed persons for the purposes of section 117",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Prescribed circumstances for the purposes of section 117",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Consequential provision",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "rev",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2001/2267",
      "affecting_title": "The Stamp Duty Reserve Tax (Tradepoint) (Amendment) Regulations 2001",
      "affecting_provisions": "reg 2(1), (3)(c)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 3",
      "affecting": "uksi/2001/2267",
      "affecting_title": "The Stamp Duty Reserve Tax (Tradepoint) (Amendment) Regulations 2001",
      "affecting_provisions": "reg 2(1), (4)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 1",
      "affecting": "uksi/2001/2267",
      "affecting_title": "The Stamp Duty Reserve Tax (Tradepoint) (Amendment) Regulations 2001",
      "affecting_provisions": "reg 2(1), (2)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2001/2267",
      "affecting_title": "The Stamp Duty Reserve Tax (Tradepoint) (Amendment) Regulations 2001",
      "affecting_provisions": "reg 2(1), (3)(a), (b)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2003/2078",
      "affecting_title": "The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 3(1)–(3)"
    },
    {
      "type": "added",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2003/2078",
      "affecting_title": "The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 3(1), (4)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 4",
      "affecting": "uksi/2003/2078",
      "affecting_title": "The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 4"
    },
    {
      "type": "am",
      "affected_provisions": "reg 5",
      "affecting": "uksi/2003/2078",
      "affecting_title": "The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 5"
    },
    {
      "type": "am",
      "affected_provisions": "regs 1 - 3",
      "affecting": "uksi/2008/914",
      "affecting_title": "The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008",
      "affecting_provisions": "reg 2"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2011/665",
      "affecting_title": "The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations 2011",
      "affecting_provisions": "reg. 2 Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1991/31",
      "title": "Finance Act 1991",
      "url": "https://openlegislation.uk/finance-act-1991",
      "provisions": [
        "section/116",
        "section/117"
      ]
    }
  ],
  "changes_made_to": 10,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2051",
    "retrieved_at": "2026-10-29T13:04:18.333016+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."
}