{
  "url": "https://openlegislation.uk/finance-act-1963/section-57",
  "json_url": "https://openlegislation.uk/finance-act-1963/section-57.json",
  "legislation": "ukpga/1963/25",
  "legislation_title": "Finance Act 1963",
  "legislation_url": "https://openlegislation.uk/finance-act-1963",
  "path": "section/57",
  "kind": "section",
  "number": "57",
  "heading": "Miscellaneous reductions.",
  "text": "(1) The rates of stamp duty chargeable under or by reference to the following headings or parts of headings in Schedule 1 to the Stamp Act 1891, that is to say—\nBond, Covenant or Instrument of any kind whatsoever\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nMortgage, Bond, Debenture, Covenant and Warrant of Attorney,\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nshall be those at which the duty would be chargeable if section 52 of the Finance Act 1947 (which doubled the rates) had not been enacted.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 57 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed with saving by Finance Act 1973 (c. 51),s. 59(7), Sch. 22 Pt. V"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words repealed by Finance Act 1967 (c. 54), Sch. 16 Pt. VII, Finance Act 1970 (c. 24), Sch. 8 Pt. IV and (with saving) Finance Act 1974 (c. 30), s. 49(3), Sch. 14 Pt. IV"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 57(2) repealed by Finance Act 1970 (c. 21), Sch. 8 Pt. IV"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1947 c. 35."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1963/25/section/57",
    "retrieved_at": "2026-10-29T11:00:37.363248+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."
  }
}