{
  "url": "https://openlegislation.uk/highways-act-1980/section-281",
  "json_url": "https://openlegislation.uk/highways-act-1980/section-281.json",
  "legislation": "ukpga/1980/66",
  "legislation_title": "Highways Act 1980",
  "legislation_url": "https://openlegislation.uk/highways-act-1980",
  "path": "section/281",
  "kind": "section",
  "number": "281",
  "heading": "Exemption from stamp duty.",
  "text": "If the Minister certifies that any stamp duty which, but for this section, would be payable on any instrument made by, to or with him in relation to a highway or proposed highway which is, or is to become, a trunk road would be payable as an expense incurred by him under this Act, that stamp duty is not payable.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/66/section/281",
    "retrieved_at": "2026-10-29T10:14:39.674923+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}