{
  "url": "https://openlegislation.uk/finance-act-2010/section-65",
  "json_url": "https://openlegislation.uk/finance-act-2010/section-65.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "section/65",
  "kind": "section",
  "number": "65",
  "heading": "Stamp duty and SDRT: clearing houses",
  "text": "(1) In sections 116(1)(b) and 117(1)(b) of FA 1991 (investment exchanges and clearing houses: stamp duty and SDRT), for the words after “description) of such an exchange” substitute “ or clearing house, or a nominee (or nominee of a prescribed description) of a member of such an exchange or clearing house, and ”.\n(2) The amendments made by subsection (1) are treated as always having had effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/section/65",
    "retrieved_at": "2026-10-29T09:10:09.149991+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}