{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-26/part-7",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-26/part-7.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/26/part/7",
  "kind": "part",
  "number": "7",
  "heading": "Stamp taxes",
  "text": "(1) Stamp duty and stamp duty land tax: thresholds\nThis repeal has effect in accordance with section 162 of this Act.\nShort title and chapter\nExtent of repeal\nFinance Act 2005 (c. 7)\nSection 95.\n(2) Stamp duty land tax: partnerships\nThese repeals have effect in relation to any transfer of which the effective date (within the meaning of Part 4 of FA 2003) is on or after the day on which this Act is passed.\nShort title and chapter\nExtent of repeal\nFinance Act 2003 (c. 14)\nIn Schedule 15—\n(a)in paragraph 10(6), the words “(instead of sub-paragraphs (2) to (5))”;\n(b)in paragraph 18(6), the words “(instead of sub-paragraphs (2) to (5))”.\n(3) Stamp duty land tax: unit trust schemes\nThese repeals have effect in accordance with section 166 of this Act.\nShort title and chapter\nExtent of repeal\nFinance Act 2003 (c. 14)\nSection 64A.\nIn section 101(7), the words from “section 53” to “companies), or”.\nFinance Act 2004 (c. 12)\nIn Schedule 39, paragraph 18.\n(4) Stamp duty land tax: alternative finance\nShort title and chapter\nExtent of repeal\nFinance Act 2003 (c. 14).\nSection 71A(6).\nSection 72(6).\n(5) Stamp duty: reliefs for certain company acquisitions\nThese repeals have effect in accordance with section 169 of this Act.\nShort title and chapter\nExtent of repeal\nFinance Act 1986 (c. 41)\nIn section 75(4), the words “that the registered office of the acquiring company is in the United Kingdom and”.\nIn section 76(3), the words “that the registered office of the acquiring company is in the United Kingdom and”.\nSection 77(3)(a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/7",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}