{
  "url": "https://openlegislation.uk/finance-act-1965/section-91",
  "json_url": "https://openlegislation.uk/finance-act-1965/section-91.json",
  "legislation": "ukpga/1965/25",
  "legislation_title": "Finance Act 1965",
  "legislation_url": "https://openlegislation.uk/finance-act-1965",
  "path": "section/91",
  "kind": "section",
  "number": "91",
  "heading": "Interest where stamp duty repaid under judgment.",
  "text": "Where under section 13(4) of the Stamp Act 1891 (appeals against assessment of stamp duty) a court orders any sum to be repaid by the Commissioners of Inland Revenue, the court may order it to be repaid with such interest as the court may determine.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 91 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(1) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(1) Notes 1, 2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1891 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1965/25/section/91",
    "retrieved_at": "2026-10-29T10:57:51.721506+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."
  }
}