{
  "url": "https://openlegislation.uk/finance-act-2024/section-20",
  "json_url": "https://openlegislation.uk/finance-act-2024/section-20.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Capital-raising arrangements etc",
  "text": "Schedule 11 makes provision for and in connection with ensuring that it continues to be the case that—\n(a) no 1.5% charge to stamp duty or stamp duty reserve tax arises in relation to—\n(i) issues of securities or stock, or\n(ii) transfers of securities made in the course of capital-raising arrangements or qualifying listing arrangements, and\n(b) no charge to stamp duty arises in relation to the issue of bearer instruments.",
  "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/section/20",
    "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."
}