{
  "url": "https://openlegislation.uk/draft-investment-bank-special-administration-regulations-2011/schedule-6/paragraph-9",
  "json_url": "https://openlegislation.uk/draft-investment-bank-special-administration-regulations-2011/schedule-6/paragraph-9.json",
  "legislation": "ukdsi/2011/9780111505588",
  "legislation_title": "The Investment Bank Special Administration Regulations 2011",
  "legislation_url": "https://openlegislation.uk/draft-investment-bank-special-administration-regulations-2011",
  "path": "schedule/6/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Finance Act 1986",
  "text": "(1) The following provisions of the Finance Act 1986 are amended as follows.\n(2) In section 80D(9)(h) (stamp duty on repurchases and stock lending: replacement on insolvency) omit “or” and after that paragraph insert—\n“(ha) if a special administration order takes effect under the Investment Bank Special Administration Regulations 2011, or”.\n(3) In section 89AB(9)(h) (stamp duty reserve tax: exception for repurchases and stock lending in case of insolvency) omit “or” and after that paragraph insert—\n“(ha) if a special administration order takes effect under the Investment Bank Special Administration Regulations 2011.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 80D was inserted by the Finance Act 2009 (c. 10), section 83(1), Schedule 37, paragraphs 1, 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 89AB was inserted by the Finance Act 2009, section 83(1), Schedule 37, paragraphs 4, 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111505588/schedule/6/paragraph/9",
    "retrieved_at": "2026-10-30T14:54:21.376569+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."
}