{
  "url": "https://openlegislation.uk/finance-act-1959/section-30",
  "json_url": "https://openlegislation.uk/finance-act-1959/section-30.json",
  "legislation": "ukpga/Eliz2/7-8/58",
  "legislation_title": "Finance Act 1959",
  "legislation_url": "https://openlegislation.uk/finance-act-1959",
  "path": "section/30",
  "kind": "section",
  "number": "30",
  "heading": "Stamp duty on policies of insurance.",
  "text": "1)—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\na), (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) Notwithstanding the repeal of section ninety-three of the Stamp Act 1891 a contract for such insurance as is mentioned in section five hundred and six of the Merchant Shipping Act 1894 shall continue to be admissible in evidence although not embodied in a marine policy as required by section twenty-two of the Marine Insurance Act 1906.\n(7) This section shall apply in relation to instruments made or executed after the beginning of August, nineteen hundred and fifty-nine.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 30 (1)–(3) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. IV"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Finance Act 1989 (c. 26, SIF 114), s. 187(1), Sch. 17 Pt. IX"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 30(4)(a)(b) repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. XVIII"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 30(4)(c) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. IV"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 30 (5) repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. XVIII"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1891 c. 39."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1894 c. 60."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1906 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/7-8/58/section/30",
    "retrieved_at": "2026-10-29T11:11:47.087325+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."
  }
}