{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-116A",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-116A.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/8/paragraph/116A",
  "kind": "paragraph",
  "number": "116A",
  "heading": "Exemptions from stamp duty and stamp duty reserve tax",
  "text": "Where, under an approved employee share ownership plan, partnership shares or dividend shares are transferred by the trustees to an employee—\n(a) no ad valorem stamp duty is chargeable on any instrument by which the transfer is made, and\n(b) no stamp duty reserve tax is chargeable on any agreement by the trustees to make the transfer.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Section S. 116A inserted (11.5.2001 with effect as mentioned in s. 95(3) of the amending Act) by 2001 c. 9, S. 95"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/116A",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}