{
  "url": "https://openlegislation.uk/finance-act-1973/schedule-22/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1973/schedule-22/part-V.json",
  "legislation": "ukpga/1973/51",
  "legislation_title": "Finance Act 1973",
  "legislation_url": "https://openlegislation.uk/finance-act-1973",
  "path": "schedule/22/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Stamp Duty",
  "text": "Chapter\nShort title\nExtent of repeal\n54 & 55 Vict. c. 39.\nThe Stamp Act 1891.\nSection 82.\nIn section 83, the words “makes, issues” and “or offers for subscription”.\nSections 112 and 113.\nIn Schedule 1 the headings “Bond for securing the payment or repayment of money or the transfer or retransfer of stock”, “Colonial Security”, “Debenture for securing the payment or repayment of money or the transfer of stock”, “Foreign Security”, and “Marketable Security”.\n59 & 60 Vict. c. 28.\nThe Finance Act 1896.\nSection 12.\n62 & 63 Vict. c. 9.\nThe Finance Act 1899.\nSections 7 and 8.\n3 Edw. 7. c. 46.\nThe Revenue Act 1903.\nSection 5.\n7 Edw. 7. c. 13.\nThe Finance Act 1907.\nSection 10.\n7 Edw. 7. c. 24.\nThe Limited Partnerships Act 1907.\nSection 11.\n10 & 11 Geo. 5. c. 18.\nThe Finance Act 1920.\nSection 39.\n17 & 18 Geo. 5. c. 10.\nThe Finance Act 1927.\nIn section 55, in subsection (1), paragraph (A), and subsection (4).\n18 & 19 Geo. 5. c. 17.\nThe Finance Act 1928.\nIn section 31, paragraph (1).\n20 & 21 Geo. 5. c. 28.\nThe Finance Act 1930.\nSection 41.\nSection 45.\n23 & 24 Geo. 5. c. 19.\nThe Finance Act 1933.\nSection 41.\n24 & 25 Geo. 5. c. 32.\nThe Finance Act 1934.\nSection 29.\n9 & 10 Geo. 6. c. 64.\nThe Finance Act 1946.\nSection 52(b).\n10 & 11 Geo. 6. c. 35.\nThe Finance Act 1947.\nSection 59.\n11 & 12 Geo. 6. c. 49.\nThe Finance Act 1948.\nSection 73.\n5 & 6 Eliz. 2. c. 48.\nThe Electricity Act 1957.\nIn section 26, in subsection (6) the words from “and for the purposes” to the end of the subsection.\n10 & 11 Eliz. 2. c. 46.\nThe Transport Act 1962.\nIn section 41, susbsection (2) and in subsection (4) paragraph (a).\n1963 c. 25.\nThe Finance Act 1963.\nIn section 57(1), the words “Marketable Security, paragraph (1)(b) (security not transferable by delivery)”.\nSection 58(2).\nIn section 59, in subsection (1) the words “and paragraph (1)(a) and (c) and paragraphs (3) and (4) of the heading Marketable Security” , and in subsection (2) the words from “and section 82” to the end of the subsection.\nIn section 62, in subsection (4) the words “82 and”, and in subsection (6) the words from “and in section 82” to the end of the subsection.\n1967 c. 54.\nThe Finance Act 1967.\nSection 28.\nIn section 29, subsection (1) in subsection (3) the words “(1) and” and subsection (4).\n1967 c. 81.\nThe Companies Act 1967.\nSection 44(8).\n1968 c. 44.\nThe Finance Act 1968.\nSection 56.\n1968 c. 73.\nThe Transport Act 1968.\nIn section 160, in subsection (3) in paragraph (a) the words “or an issue of loan capital” and “or issue” and in each of paragraphs (b) and (c) the words “or issue of loan capital” and “or issue”, and subsection (4).\n1969 c. 32.\nThe Finance Act 1969.\nSection 56.\n1969 c. 35.\nThe Transport (London) Act 1969.\nSection 44(2).\n1970 c. 24.\nThe Finance Act 1970.\nIn Schedule 7, paragraph 15.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1973/51/schedule/22/part/V",
    "retrieved_at": "2026-10-29T10:46:52.406873+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."
}