http://www.legislation.gov.uk/ukpga/1987/16/schedule/7/crossheading/market-makers-in-optionsFinance Act 1987An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1987-05-15texttext/xmlenStatute Law Database2017-01-15Expert Participation2016-10-01 SCHEDULESSCHEDULE 7Stamp Duty Reserve TaxMarket makers in options4F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .