{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-VII.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Stamp duty",
  "text": "(1) Exchange, partition, etc.\nChapter\nShort title\nExtent of repeal\n1891 c. 39.\nThe Stamp Act 1891.\nIn section 73, the words from first “upon” to “heritable property, or” and the words “exchange or”.\nIn Schedule 1, the heading “Exchange or Excambion”.\n1991 c. 31.\nThe Finance Act 1991.\nIn section 110, subsection (3)(e) and, in subsection (4), the words following “exempt property”.\nThese repeals have effect in accordance with section 241(6) of this Act.\n(2)Production of instruments in Northern Ireland\nChapter\nShort title\nExtent of repeal\n1936 c. 33 (N. I.).\nThe Finance Act (Northern Ireland) 1936.\nSection 9.\nThis repeal has effect in accordance with section 245(8) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 26 Pt VII(2) not in force at Royal Assent, see s. 245(8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VII",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}