{
  "url": "https://openlegislation.uk/finance-act-1999/section-111",
  "json_url": "https://openlegislation.uk/finance-act-1999/section-111.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "section/111",
  "kind": "section",
  "number": "111",
  "heading": "Stamp duty on conveyance or transfer on sale.",
  "text": "(1) Section 55 of the Finance Act 1963 and section 4 of the Finance Act (Northern Ireland) 1963 (rates of stamp duty on conveyance or transfer on sale) are each amended as follows.\n(2) In subsection (1)(d) (rate of £2 for every £100 etc. where consideration does not exceed £500,000 and the instrument is certified at that amount) for “£2” substitute “ £2.50p ”.\n(3) In subsection (1)(e) (rate of £3 for every £100 etc. in cases not otherwise provided for) for “£3” substitute “ £3.50p ”.\n(4) This section applies to instruments executed on or after 16th March 1999, except where the instrument in question is executed in pursuance of a contract made on or before 9th March 1999.\n(5) This section shall be deemed to have come into force on 16th March 1999.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 111 repealed (with effect as mentioned in Sch. 20 Pt. V(2), Notes 1, 2) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2), Notes 1,2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1963 c.25."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1963 c.22(N.I.)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed (1.10.1999)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/section/111",
    "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."
}