{
  "url": "https://openlegislation.uk/finance-act-1970/schedule-8/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1970/schedule-8/part-V.json",
  "legislation": "ukpga/1970/24",
  "legislation_title": "Finance Act 1970",
  "legislation_url": "https://openlegislation.uk/finance-act-1970",
  "path": "schedule/8/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Stamp Duty Repeals having effect from 1st February 1971",
  "text": "Chapter\nShort Title\nExtent of Repeal\n7 Geo. 4. c. 6.\nThe Bank Notes Act 1826.\nSection 7.\n7 Geo. 4. c. 16.\nThe Chelsea and Kilmainham Hospitals Act 1826.\nSection 39.\n3 & 4 Vict. c. 110.\nThe Loan Societies Act 1840.\nIn section 14, the words from “nor any receipt\" to “or order\".\n27 & 28 Vict. c. 24.\nThe Naval Agency and Distribution Act 1864.\nIn section 16, the words “bills, orders, receipts and other\".\n28 & 29 Vict. c. 73.\nThe Naval and Marine Pay and Pensions Act 1865.\nIn section 6, the words “bills, orders, receipts and other\".\n35 & 36 Vict. c. 93.\nThe Pawnbrokers Act 1872.\nIn section 15, the words from “and such a receipt\" to the end.\n38 & 39 Vict. c. 83.\nThe Local Loans Act 1875.\nSection 19.\n45 & 46 Vict. c. 61.\nThe Bills of Exchange Act 1882.\nIn section 20(1), the word “stamped\", and the words “the stamp will cover\".\n47 & 48 Vict. c. 55.\nThe Pensions and Yeomanry Pay Act 1884.\nIn section 5, the words “order, receipt and\".\n54 & 55 Vict. c. 39.\nThe Stamp Act 1891.\nIn section 23, in subsections (1) and (2), the words “(not being a promissory note or bill of exchange)\".\nSections 32, 33, 35 to 39, and 101 to 103.\nIn Schedule 1, the heading beginning “Bill of Exchange or Promissory Note\" (including the word “Exemptions\" and all that follows); the headings “Cheque\", “Draft for money\", “Letter of Credit\", “Order for the payment of money\", and “Promissory Note\", and the heading beginning “Receipt\" (including the word “Exemptions\" and all that follows).\n57 & 58 Vict. c. 30.\nThe Finance Act 1894.\nSection 40.\n57 & 58 Vict. c. 60.\nThe Merchant Shipping Act 1894.\nIn section 196(1), the words “and the bill shall be exempt from stamp duty\".\n58 & 59 Vict. c. 16.\nThe Finance Act 1895.\nSection 9.\n59 & 60 Vict. c. 25.\nThe Friendly Societies Act 1896.\nSection 33(a).\n. . .\n. . .\n. . .\n61 & 62 Vict. c. 46.\nThe Revenue Act 1898.\nSection 8.\n10 & 11 Geo. 5. c. 18.\nThe Finance Act 1920.\nSection 34.\n10 & 11 Geo. 5. c. 23.\nThe War Pensions Act 1920.\nIn In section 10, the words “order, receipt, or other\".\n11 & 12 Geo. 5. c. 32.\nThe Finance Act 1921.\nIn Schedule 3, paragraph 5.\n14 & 15 Geo. 5. c. 21.\nThe Finance Act 1924.\nSection 36.\n15 & 16 Geo. 5. c. 87.\nThe Tithe Act 1925.\nSection 15.\n19 & 20 Geo. 5. c. 29.\nThe Government Annuities Act 1929.\nSection 22(1)(e); and, in section 58(d), the words “or any receipt for the payment\", and the words from “or for the payment\" to the end.\n20 & 21 Geo. 5. c. 28.\nThe Finance Act 1930.\nSection 44.\n1 Edw. 8 and 1 Geo. 6. c. 14.\nThe East India Loans Act 1937.\nSection 2(7).\n9 & 10 Geo. 6. c. 42.\nThe Water (Scotland) Act 1946.\nIn section 46, the word “receipt\".\n9 & 10 Geo. 6. c. 81.\nThe National Health Service Act 1946.\nIn section 73, the words from “on any draft\" to “in pursuance of this Act, or\".\n10 & 11 Geo. 6. c. 27.\nThe National Health Service (Scotland) Act 1947.\nIn section 71, the words from “on any draft\" to “in pursuance of this Act, or\".\n14 & 15 Geo. 6. c. 31.\nThe National Health Service Act 1951.\nSection 4(1).\n15 & 16 Geo. 6. and 1 Eliz. 2. c. 25.\nThe National Health Service Act 1952.\nSection 7(1).\n1 & 2 Eliz. 2. c. 34.\nThe Finance Act 1953.\nIn section 31(1), paragraph (a), and paragraph (b) from the beginning to “such a person, and\".\n4 & 5 Eliz. 2. c. 54.\nThe Finance Act 1956.\nSection 39.\n6 & 7 Eliz. 2. c. 56.\nThe Finance Act 1958.\nSection 34(8).\n8 & 9 Eliz. 2. c. 44.\nThe Finance Act 1960.\nIn section 74, subsections (3) and (4).\n9 & 10 Eliz. 2. c. 36.\nThe Finance Act 1961.\nSections 33 and 37(6)(a).\n10 & 11 Eliz. 2. c. 37.\nThe Building Societies Act 1962.\nIn section 117, paragraphs (c), (d) and (g).\n1963 c. 25.\nThe Finance Act 1963.\nSection 55(4).\n1965 c. 51.\nThe National Insurance Act 1965.\nIn Schedule 9, paragraphs 1 and 5.\n1965 c. 52.\nThe National Insurance (Industrial Injuries) Act 1965.\nIn Schedule 6, paragraphs 1 and 5.\n1965 c. 53.\nThe Family Allowances Act 1965.\nSection 15.\n1966 c. 20.\nThe Ministry of Social Security Act 1966.\nSection 19.\n1967 c. 54.\nThe Finance Act 1967.\nIn section 27(1), the words from “and “£5,500\"\" to the end; and section 31.\n1968 c. 44.\nThe Finance Act 1968.\nSection 57.\n1968 c. 47.\nThe Sewerage (Scotland) Act 1968.\nIn section 52, the word “receipt\".\n1969 c. 48.\nThe Post Office Act 1969.\nSection 115(1) and sections 124 to 126.\n1969 c. 50.\nThe Trustee Savings Bank Act 1969.\nIn section 89, paragraph (b), and, in paragraph (c), the words “a draft or order\".\n1970 c. 9.\nThe Taxes Management Act 1970.\nSection 116.\nThis Part of this Schedule has effect as from 1st February 1971.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 8 Pt. V repealed (1.10.2009) by Public Health etc. (Scotland) Act 2008 (asp 5), s. 128(2), Sch. 3 Pt. 1 (with s. 127); S.S.I. 2009/319, art. 2(a), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/24/schedule/8/part/V",
    "retrieved_at": "2026-10-29T10:51:17.153260+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."
}