{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2013/article-8",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2013/article-8.json",
  "legislation": "ukdsi/2013/9780111533000",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2013",
  "legislation_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2013",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Groups of companies arrangements: stamp taxes",
  "text": "In paragraph 2 of Schedule 7 to the Finance Act 2003 (restrictions on availability of group relief), in sub-paragraph (1) for the third sentence substitute “For other exceptions to this, see sub-paragraph (3A) and paragraphs 2A and 2B.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sub-paragraph (1) of paragraph 2 of Schedule 7 to the Finance Act 2003 (c. 14) was amended by section 167(2) and (5) of the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111533000/article/8",
    "retrieved_at": "2026-10-30T14:50:44.988962+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."
}