# Finance Act 2024, Paragraph 12: Stamp duty reserve tax

Extent: E+W+S+N.I.

(1) Section 97 (clearance services: exceptions) is amended as follows.
(2) In subsection (1), in the words after paragraph (b) omit “subject to section 97C,”.
(3) In subsection (3), in the words before paragraph (a) omit “or issue”.
(4) Omit subsections (4) to (6).

---
Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/11/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.