{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995/introduction.json",
  "legislation": "uksi/1995/2051",
  "legislation_title": "The Stamp Duty Reserve Tax (Tradepoint) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-tradepoint-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 1st August 1995\nLaid before the House of Commons 4th August 1995\nComing into force 25th August 1995\nThe Treasury, in exercise of the powers conferred on them by sections 116(3) and (4) and 117 of the Finance Act 1991, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1991 c. 31."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2051/introduction",
    "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."
}