{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-12.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/11/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Stamp duty reserve tax",
  "text": "(1) Section 97 (clearance services: exceptions) is amended as follows.\n(2) In subsection (1), in the words after paragraph (b) omit “subject to section 97C,”.\n(3) In subsection (3), in the words before paragraph (a) omit “or issue”.\n(4) Omit subsections (4) to (6).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/11/paragraph/12",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}