{
  "url": "https://openlegislation.uk/property-services-agency-and-crown-suppliers-act-1990/schedule-n1/paragraph-3",
  "json_url": "https://openlegislation.uk/property-services-agency-and-crown-suppliers-act-1990/schedule-n1/paragraph-3.json",
  "legislation": "ukpga/1990/12",
  "legislation_title": "Property Services Agency and Crown Suppliers Act 1990",
  "legislation_url": "https://openlegislation.uk/property-services-agency-and-crown-suppliers-act-1990",
  "path": "schedule/n1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Stamp duty shall not be chargeable on any instrument which is certified to the Commissioners of Inland Revenue by the Secretary of State as being a scheme under section 1 of this Act (or as having been made or executed in pursuance of such a scheme) and as effecting a transfer of property, rights or liabilities to a company all the issued shares in which are held by or on behalf of the Crown; but no such instrument shall be taken to be duly stamped unless—\n(a) it is stamped with the duty to which it would but for this paragraph be liable; or\n(b) it has, in accordance with section 12 of the Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1891 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/12/schedule/n1/paragraph/3",
    "retrieved_at": "2026-10-29T09:43:17.472044+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."
}