{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-virt-x-exchange-limited-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-virt-x-exchange-limited-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2078",
  "legislation_title": "The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-virt-x-exchange-limited-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 11th August 2003\nLaid before the House of Commons 11th August 2003\nComing into force 17th November 2003\nThe Treasury, in exercise of the powers conferred upon 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. Section 116(4) was amended by paragraph 5 of Schedule 20 to the Financial Services and Markets Act 2000 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2078/introduction",
    "retrieved_at": "2026-10-29T06:03:21.526475+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."
}