{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-24/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-24/paragraph-11.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/24/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Schedule 15 to FA 2003 (SDLT: partnerships) is amended as follows.\n(2) In paragraph 31(1) (stamp duty on transfers of partnership interests: continued application), after “that section)” insert “ or in Schedule 24 to the Finance Act 2014 (abolition of stamp duty in relation to certain securities) ”.\n(3) In paragraph 33—\n(a) in sub-paragraph (1A), for “stock or marketable” substitute “ relevant ”,\n(b) in sub-paragraph (3), for “stock or marketable” substitute “ relevant ”,\n(c) in that sub-paragraph omit “that stock and” (in both places),\n(d) in sub-paragraph (6), for “stock or” (in each place) substitute “ relevant ”,\n(e) in sub-paragraph (7), for “stock or” (in both places) substitute “ relevant ”, and\n(f) after sub-paragraph (8) insert—\n“(8A) In this paragraph “relevant securities” means stock or marketable securities other than any stock or marketable securities admitted to trading on a recognised growth market but not listed on any market.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/24/paragraph/11",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}