{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-4",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-4.json",
  "legislation": "uksi/2019/689",
  "legislation_title": "The Taxes (Amendments) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Finance Act 1986",
  "text": "(1) Part 4 of the Finance Act 1986 (stamp duty reserve tax) is amended as follows.\n(2) In section 99—\n(a) in subsection (4)(d)—\n(i) for “an SE” substitute “a UK Societas”;\n(ii) omit the words from “and, at the time” to the end;\n(b) in subsection (4A) omit paragraph (b) and the “and” at the end of paragraph (a).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection (4) of section 99 was amended, and subsection (4A) of that section inserted, by section 57(1) of the Finance Act (No. 2) 2005 (c. 22)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "See the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/689/regulation/4",
    "retrieved_at": "2026-10-28T22:43:10.253357+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."
}