{
  "url": "https://openlegislation.uk/premium-savings-bonds-regulations-1972/regulation-24",
  "json_url": "https://openlegislation.uk/premium-savings-bonds-regulations-1972/regulation-24.json",
  "legislation": "uksi/1972/765",
  "legislation_title": "The Premium Savings Bonds Regulations 1972",
  "legislation_url": "https://openlegislation.uk/premium-savings-bonds-regulations-1972",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Exemption from stamp duty",
  "text": "No stamp duty shall be charged on—\n(a) a warrant for the payment of the sum repayable, or any other sum payable, in respect of a bond; or\n(b) a power of attorney or other document which relates to the payment or receipt of any such sum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1988/1356",
      "affecting_title": "Premium Savings Bonds (Amendment) Regulations 1988"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1972/765/regulation/24",
    "retrieved_at": "2026-10-29T22:31:13.169679+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."
}