{
  "url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-13/paragraph-147",
  "json_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-13/paragraph-147.json",
  "legislation": "ukpga/2007/15",
  "legislation_title": "Tribunals, Courts and Enforcement Act 2007",
  "legislation_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007",
  "path": "schedule/13/paragraph/147",
  "kind": "paragraph",
  "number": "147",
  "heading": null,
  "text": "(1) Schedule 12 to the Finance Act 2003 (stamp duty land tax: collection and recovery of tax) is amended as follows.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In paragraph 2(1) omit “England and Wales or”.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 13 para. 147(2) omitted (5.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 11(d); S.I. 2014/906, art. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 147 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2008/6",
      "affecting_title": "Child Maintenance and Other Payments Act 2008"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2008/6",
      "affecting_title": "Child Maintenance and Other Payments Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/147",
    "retrieved_at": "2026-10-29T09:12:45.892078+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."
}