{
  "url": "https://openlegislation.uk/finance-act-1928/section-30",
  "json_url": "https://openlegislation.uk/finance-act-1928/section-30.json",
  "legislation": "ukpga/Geo5/18-19/17",
  "legislation_title": "Finance Act 1928",
  "legislation_url": "https://openlegislation.uk/finance-act-1928",
  "path": "section/30",
  "kind": "section",
  "number": "30",
  "heading": "Exemption from income tax, estate duty and stamp duties in case of trust funds and gifts for reduction of National Debt.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2)(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Any instrument by which any property is transferred to trustees to be held upon trust in accordance with directions which are valid and effective under the said section nine or by which any property is conveyed by way of absolute gift to the National Debt Commissioners to be applied by them in reduction of the National Debt shall be exempt from stamp duty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 30(1) repealed by Income Tax Act 1952 (c. 10), Sch. 25"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 30(2)(3) repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), Sch. 13 Pt. I"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "“The said section nine” means Superannuation and other Trust Funds (Validation) Act 1927 (c. 41), s. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/18-19/17/section/30",
    "retrieved_at": "2026-10-29T11:40:24.589522+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."
}