# Finance Act 2024, Paragraph 14: Stamp duty reserve tax

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

(1) Section 97A (clearance services: election for alternative system of charge) is amended as follows.
(2) In subsection (3), in paragraph (a) omit “or issue”.
(3) In subsection (4), in both places omit “, issue”.

---
Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/11/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.