{
  "url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012/article-8",
  "json_url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012/article-8.json",
  "legislation": "uksi/2012/1709",
  "legislation_title": "The British Waterways Board (Tax Consequences) Order 2012",
  "legislation_url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Stamp duty",
  "text": "Stamp duty is not chargeable on an instrument making or executing a relevant transfer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1709/article/8",
    "retrieved_at": "2026-10-29T01:27:02.817425+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."
}