{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-IX/chapter-2",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-IX/chapter-2.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/27/part/IX/chapter/2",
  "kind": "chapter",
  "number": "(2) Fixed Duties",
  "heading": null,
  "text": "Chapter\nShort title\nExtent of repeal\n1843 c. 86.\nThe London Hackney Carriages Act 1843.\nIn section 23, the words “and no such agreement shall be liable to any stamp duty”.\n1845 c. 118.\nThe Inclosure Act 1845.\nIn section 163, the words “, or power of attorney,”.\n1891 c. 39.\nThe Stamp Act 1891.\nIn section 59, in subsection (2) the words “except where appropriate with the fixed duty of 50p” and in subsection (5) the words “is stamped with the fixed duty of 50p or”.\nIn Schedule 1, the whole of the headings mentioned in Schedule 24 to this Act (with the words “And any” preceding “Notarial instrument”) and the whole of the headings beginning “Attorney, letter, or power of”, “Attorney, warrant of”, “Clare constat”, “Commission in the nature of a power of attorney in Scotland”, “Factory, in the nature of a letter or power of attorney in Scotland”, “Power of attorney” and “Proxy”.\n1909 c. 43.\nThe Revenue Act 1909.\nSection 9.\n1913 c. 20.\nThe Bankruptcy (Scotland) Act 1913.\nIn section 189, the words “powers of attorney, commissions, factories,”.\n1914 c. 59.\nThe Bankruptcy Act 1914.\nIn section 148, the words “power of attorney, proxy paper,”.\n1917 c. 31.\nThe Finance Act 1917.\nSection 30(1).\n1921 c. 32.\nThe Finance Act 1921.\nIn Schedule 3, paragraph 4.\n1923 c. 26(N.I.).\nThe Finance Act (Northern Ireland) 1923.\nIn section 4, the words “power of attorney or other”.\n1924 c. 27.\nThe Conveyancing (Scotland) Act 1924.\nSection 6(2).\nSection 42(2).\n1927 c. 10.\nThe Finance Act 1927.\nSection 56.\n1928 c. 9.(N.I.).\nThe Finance Act (Northern Ireland) 1928.\nSection 5.\n1929 c. 29.\nThe Government Annuities Act 1929.\nIn section 22(1) (f), the words “(except a power of attorney)”.\nIn section 58, paragraph (d).\n1949 c. 47.\nThe Finance Act 1949.\nIn Schedule 8, in Part I, paragraphs 17 and 18.\nChapter\nShort title\nExtent of repeal\n1949 c. 15. (N.I.)\nThe Finance Act (Northern Ireland) 1949.\nIn Schedule 2, in Part 1, paragraphs 16 and 17.\n1954 c. 23 (N.I).\nThe Finance Act (Northern Ireland) 1954.\nSection 9.\n1960 c. 22. (N.I.)\nThe Companies Act (Northern Ireland) 1960.\nIn section 304A, in subsection (1)(b) the words “power of attorney proxy paper”.\n1962 c. 37.\nThe Building Societies Act 1962\nIn section 117, paragraph (b).\n1967 c. 31. (N.I.)\nThe Building Societies Act (Northern Ireland) 1967.\nIn section 118, subsection (1) (b).\n1970 c. 24.\nThe Finance Act 1970.\nIn Schedule 7, paragraph 1(3) (c) and the word “and” immediately preceding it, and paragraph 4.\n1970 c. 21. (N.I.)\nThe Finance Act (Northern Ireland) 1970.\nIn Schedule 2, paragraph 1(3) (c) and the word “and” immediately preceding it, and paragraph 4.\n1970 c. 31. (N.I.)\nThe Friendly Societies Act (Northern Ireland) 1970.\nIn section 69, paragraph (b).\n1974 c.46.\nThe Friendly Societies Act 1974.\nIn section 105, paragraph (a).\n1980 c. 48.\nThe Finance Act 1980.\nSection 99.\n1983 c. 2.\nThe Representation of the People Act 1983.\nSection 21(7).\n1983 c. 28.\nThe Finance Act 1983.\nIn section 46(3) (c) the words “section 99 of the Finance Act 1980 and”.\n1985 c. 6.\nThe Companies Act 1985.\nIn section 638, in subsection (2) (b) the words “power of attorney, proxy paper”, and in subsection (3) (b) the words “power of attorney, commission, factory”.\n1985 c. 50.\nThe Representation of the People Act 1985\nSection 8(11).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/IX/chapter/2",
    "retrieved_at": "2026-10-29T09:59:59.788314+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."
}