{
  "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-7",
  "json_url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-7.json",
  "legislation": "uksi/2002/653",
  "legislation_title": "The Scottish Water (Transfer of Functions, etc.) (Tax Provisions) Order 2002",
  "legislation_url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Stamp Duty",
  "text": "No transfer from the new water and sewerage authorities to Scottish Water effected by virtue of the Water Industry (Scotland) Act 2002 shall give rise to any liability to stamp duty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/653/article/7",
    "retrieved_at": "2026-10-29T07:11:25.650837+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."
}