{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-13.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/11/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": "Stamp duty reserve tax",
  "text": "(1) Section 97AA (clearance services: further exception) is renumbered section 97ZA.\n(2) In that section—\n(a) in the heading, for “further exception” substitute “exception for replacement securities”;\n(b) in subsection (1) omit “or issue”;\n(c) in subsection (3)—\n(i) in paragraph (a), in the words before sub-paragraph (i) omit “or issue”;\n(ii) in paragraph (b) omit “or (4)”;\n(d) in subsection (4), in paragraph (a) omit “or issued”.",
  "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/13",
    "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."
}