{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-27/part-4",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-27/part-4.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/27/part/4",
  "kind": "part",
  "number": "4",
  "heading": "SDLT, stamp duty and SDRT",
  "text": "(1) Anti-avoidance: partnerships\nThese repeals have effect in accordance with section 72 of this Act.\nShort title and chapter\nExtent of repeal\nFinance Act 2003 (c. 14)\nIn Schedule 15—\n(a)paragraphs 13 and 14(1)(b) and (4), and\n(b)in the italic cross-heading before paragraph 14, the words “for consideration”.\n(2) Exemptions: intermediaries, repurchases etc\n1 Subject to Note 2, these repeals have effect in accordance with Schedule 21 to this Act.\n2 The repeals of section 73 of, and Schedule 21 to, this Act have effect in accordance with sections 108 and 110 of FA 1990.\nShort title and chapter\nExtent of repeal\nFinance Act 1986 (c. 41)\nIn section 80B(2), the definition of “EEA exchange”.\nIn section 80C(7), the definition of “EEA exchange” (together with the word “and” at the end of it).\nIn section 88B(2), the definition of “EEA exchange”.\nIn section 89AA(6), the definition of “EEA exchange”.\nFinance (No.2) Act 2005 (c. 22)\nSection 50.\nFinance Act 2007 (c. 11)\nSection 73.\nSchedule 21.\n(3) certain transfers of school land\nThese repeals have effect in accordance with section 79 of this Act.\nShort title and chapter\nExtent of repeal\nSchool Standards and Framework Act 1998 (c. 31)\nSections 79 and 79A.\nEducation and Inspections Act 2006 (c. 40)\nIn Part 3 of Schedule 4, paragraph 20.\n(4) Payment of SDLT\nThese repeals have effect in accordance with section 80 of this Act.\nShort title and chapter\nExtent of repeal\nFinance Act 2003 (c. 14)\nIn section 76(3), paragraph (b) and the word “and” before it.\nIn section 81(2), paragraph (b) and the word “and” before it.\nIn Schedule 10, in paragraph 2(2), paragraph (b) and the word “and” before it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/4",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}