{
  "url": "https://openlegislation.uk/finance-act-2016/section-132",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-132.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/132",
  "kind": "section",
  "number": "132",
  "heading": "SDLT: minor amendments of section 55 of FA 2003",
  "text": "In section 55 of FA 2003 (general rules on calculating the amount of stamp duty land tax chargeable), in subsection (5)—\n(a) for “74(2) and (3)” substitute “ 74(1B) ”, and\n(b) for “rate” substitute “ amount ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/132",
    "retrieved_at": "2026-10-28T17:00:50.607796+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."
  }
}