{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-24.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/13/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "The following are exempt from stamp duty under this Schedule—\n(a) transfers of shares in the government or parliamentary stocks or funds or strips (within the meaning of section 47 of the Finance Act 1942) of such stocks or funds;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) testaments, testamentary instruments and dispositionsmortis causa in Scotland;\n(d) renounceable letters of allotment, letters of rights or other similar instruments where the rights under the letter or other instrument are renounceable not later than six months after its issue.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 13 para. 24(b) repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 7(1)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1942 c.21."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed (prosp.)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    },
    {
      "type": "repealed in part (prosp.)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    },
    {
      "type": "restricted (1.10.1999)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    },
    {
      "type": "repealed in part (prosp.)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/24",
    "retrieved_at": "2026-10-29T09:21:57.430446+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."
}