{
  "url": "https://openlegislation.uk/scotland-act-1998/section-123",
  "json_url": "https://openlegislation.uk/scotland-act-1998/section-123.json",
  "legislation": "ukpga/1998/46",
  "legislation_title": "Scotland Act 1998",
  "legislation_url": "https://openlegislation.uk/scotland-act-1998",
  "path": "section/123",
  "kind": "section",
  "number": "123",
  "heading": "Stamp duty.",
  "text": "In section 55 of the Finance Act 1987 (Crown exemption from stamp duty) references to a Minister of the Crown shall be read as including the Scottish Ministers, the Lord Advocate and the Parliamentary corporation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1987 c. 16."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 123 in force for certain purposes at 6.5.1999 and at 20.5.1999 for all remaining purposes by S.I. 1999/3178, art. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/46/section/123",
    "retrieved_at": "2026-10-31T10:33:08.185252+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."
}