{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-IX",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-IX.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/17/part/IX",
  "kind": "part",
  "number": "IX",
  "heading": "Stamp Duty: Insurance",
  "text": "54 & 55 Vict. c. 39.\nThe Stamp Act 1891.\nSection 91.Section 98(1).Section 100.Section 118.In Schedule 1, paragraph(3) of the heading beginning “Bond, Covenant, or Instrument of any kindwhatsoever”, the whole of the heading beginning “Insurance”, and thewhole of the heading beginning “Policy of Life Insurance”.\n4 & 5 Eliz. 2 c. 54.\nThe Finance Act 1956.\nSection 38.\n4 & 5 Eliz. 2 c. 11 (N.I.).\nThe Finance Act (Northern Ireland) 1956.\nSection 6.\n7 & 8 Eliz. 2 c. 58.\nThe Finance Act 1959.\nIn section 30(4), the words preceding paragraph (a) and the words followingparagraph (c).\n7 & 8 Eliz. 2 c. 9 (N.I.).\nThe Finance Act (Northern Ireland) 1959.\nIn section 5(4), the words preceding paragraph (a) and the words followingparagraph (c).\n1966 c. 18.\nThe Finance Act 1966.\nSection 47.\n1966 c. 21 (N.I.).\nThe Finance Act (Northern Ireland) 1966.\nSection 5.\n1970 c. 24.\nThe Finance Act 1970.\nIn Schedule 7, paragraphs 7(4) and 17.\n1970 c. 21 (N.I.).\nThe Finance Act (Northern Ireland) 1970.\nIn Schedule 2, paragraphs 7(4) and 17.\n1982 c. 39.\nThe Finance Act 1982.\nSection 130.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn Schedule 14, in paragraph 3(4) the words from “and section 100” tothe end.\nThese repeals have effect in accordance with section 173 of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/17/part/IX",
    "retrieved_at": "2026-10-29T09:46:42.124806+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."
}