{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-11/paragraph-27.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/11/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "Transitional provision: clearance services: exception from SDRT for replacement securities",
  "text": "(1) This paragraph applies for the purposes of section 97ZA of FA 1986 (clearance services: exception for replacement securities) where the securities mentioned in subsection (3)(a) of that section were issued before 1 January 2024.\n(2) The amendments made by paragraphs 11 and 13 are to be disregarded.",
  "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/27",
    "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."
}