{
  "url": "https://openlegislation.uk/broadcasting-act-1996/schedule-7/crossheading-stamp-duty",
  "json_url": "https://openlegislation.uk/broadcasting-act-1996/schedule-7/crossheading-stamp-duty.json",
  "legislation": "ukpga/1996/55",
  "legislation_title": "Broadcasting Act 1996",
  "legislation_url": "https://openlegislation.uk/broadcasting-act-1996",
  "path": "schedule/7/crossheading/stamp-duty",
  "kind": "crossheading",
  "number": null,
  "heading": "Stamp duty and stamp duty land tax",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7 para. 25 heading substituted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 25(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/crossheading/stamp-duty",
    "retrieved_at": "2026-10-29T09:29:43.309697+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."
}