{
  "url": "https://openlegislation.uk/finance-act-1920/section-40",
  "json_url": "https://openlegislation.uk/finance-act-1920/section-40.json",
  "legislation": "ukpga/Geo5/10-11/18",
  "legislation_title": "Finance Act 1920",
  "legislation_url": "https://openlegislation.uk/finance-act-1920",
  "path": "section/40",
  "kind": "section",
  "number": "40",
  "heading": "Stamp duty on accidents and indemnity policies",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) The word “sixpence” shall be substituted for the words “one penny” in sections ninety-eight, ninety-nine, and one hundred and sixteen of the principal Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 40 (1) repealed by Finance Act 1959 (c. 58), Sch. 8 Pt. II"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of 40(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may havebeen made prior to 1.2.1991."
    },
    {
      "type": "X",
      "label": "X1",
      "text": "S. 40(2): The Stamp Act 1891 (\"the principal Act\"), s. 98(2) repealed (1.8.1959) by Finance Act 1959 (c. 58, SIF 114) s. 37, Sch. 8 Pt. II, s. 99, 116 repealed (1.8.1970) by Finance Act 1970 (c. 24, SIF 114) s.36(8), Sch. 8 Pt. IV and ss. 98(1) repealed (27.7.1989) by Finance Act 1989 (c.26, SIF 114), s. 187, Sch. 17 Pt.IX."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/10-11/18/section/40",
    "retrieved_at": "2026-10-29T11:58:06.939028+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}