{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-25.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/13/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "Stamp duty is not chargeable under this Schedule on any description of instrument in respect of which duty was abolished by—\n(a) section 64 of the Finance Act 1971 or section 5 of the Finance Act (Northern Ireland) 1971 (abolition of duty on mortgages, bonds, debentures etc.), or\n(b) section 173 of the Finance Act 1989 (life insurance policies and superannuation annuities).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1971 c.68."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1971 c.27(N.I.)."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1989 c.26."
    }
  ],
  "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      "type": "repealed (prosp.)",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      "type": "repealed in part (prosp.)",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      "type": "repealed in part (prosp.)",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/25",
    "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."
}