{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-IX",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-IX.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/23/part/IX",
  "kind": "part",
  "number": "IX",
  "heading": "Stamp Duty",
  "text": "(1) Reconstructions etc.\nChapter\nShort title\nExtent of repeal\n1927 c. 10.\nThe Finance Act 1927.\nSection 55.\n1928 c. 17.\nThe Finance Act 1928.\nSection 31.\n1928 c. 9 (N.I.).\nThe Finance Act (Northern Ireland) 1928.\nSection 4.\n1936 c. 23 (N.I.).\nThe Finance (Companies’ Stamp Duty) Act (Northern Ireland) 1936.\nSection 1.\n1980 c. 48.\nThe Finance Act 1980.\nIn Schedule 18, paragraph 12(1) and (1A).\n1985 c. 54.\nThe Finance Act 1985.\nSections 78, 79 and 80.\n1986 c. 41.\nThe Finance Act 1986.\nSection 73.\n(2) Loan Capital\nChapter\nShort title\nExtent of repeal\n1963 c. 25.\nThe Finance Act 1963.\nIn section 62, subsections (2) and (6).\n1963 c. 22. (N.I.).\nThe Finance Act (Northern Ireland) 1963.\nIn section 11, subsections (2) and (5).\n1967 c. 54.\nThe Finance Act 1967.\nSection 29.\n1967 c. 20 (N.I.).\nThe Finance Act (Northern Ireland) 1967.\nSection 6.\n1974 c. 30.\nThe Finance Act 1974.\nIn Schedule 11, paragraphs 5 and 15.\nIn Schedule 12, paragraphs 7 and 8.\n1976 c. 40.\nThe Finance Act 1976.\nSection 126.\n1980 c. 48.\nThe Finance Act 1980.\nSection 96.\n1981 c. 35.\nThe Finance Act 1981.\nSection 109.\n(3) Bearer Letters of Allotment etc.\nChapter\nShort title\nExtent of repeal\n1891 c. 39.\nThe Stamp Act 1891.\nIn Schedule 1, in the heading “Bearer Instrument”, paragraph 2 of the exemptions.\n(4) Changes in Financial Institutions\nChapter or Number\nShort title\nExtent of repeal\n1920 c. 18.\nThe Finance Act 1920.\nSection 42.\n1961 c. 36.\nThe Finance Act 1961.\nSection 34.\n1961 c. 10 (N.I.).\nThe Finance Act (Northern Ireland) 1961.\nSection 4.\n1973 c. 51.\nThe Finance Act 1973.\nIn Schedule 21, paragraphs 1 and 3.\nS.I. 1973/1323 (N.I. 18).\nThe Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.\nIn Schedule 3, paragraphs 1 and 3.\n1976 c. 40.\nThe Finance Act 1976.\nIn section 127, in subsection (1) the words “which is executed for the purposes of a stock exchange transaction”, subsections (2) and (3), in subsection (5), the definitions of “jobber” and “stock exchange transaction”, and in subsection (7) the words “and this section”.\n1980 c. 48.\nThe Finance Act 1980.\nSection 100.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "By S.I. 1989/291 it is provided that the repeals made under Pt. IX(4) of Schedule 23 have effect on 20.3.1989"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/schedule/23/part/IX",
    "retrieved_at": "2026-10-29T09:56:06.979637+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."
}