# Finance Act 2024, Paragraph 13: Stamp duty reserve tax

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

(1) Section 97AA (clearance services: further exception) is renumbered section 97ZA.
(2) In that section—
(a) in the heading, for “further exception” substitute “exception for replacement securities”;
(b) in subsection (1) omit “or issue”;
(c) in subsection (3)—
(i) in paragraph (a), in the words before sub-paragraph (i) omit “or issue”;
(ii) in paragraph (b) omit “or (4)”;
(d) in subsection (4), in paragraph (a) omit “or issued”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/11/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.