{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-virt-x-exchange-limited-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-virt-x-exchange-limited-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/914",
  "legislation_title": "The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-virt-x-exchange-limited-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 27th March 2008\nLaid before the House of Commons 28th March 2008\nComing into force 18th April 2008\nThe Treasury, in exercise of the powers conferred upon them by sections 116(3) and (4) and 117 of the Finance Act 1991, makes 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 200 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/914/introduction",
    "retrieved_at": "2026-10-29T03:32:36.325976+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."
}