{
    "schema_version": "1.0",
    "source": "Universal Philatelic Auctions Catalogue",
    "record": {
        "catalogue": "UPA103",
        "auction_id": 103,
        "lot_number": 10447,
        "country_area": "Great Britain - Officials",
        "subheading": "INLAND REVENUE",
        "date": "1902-04",
        "sg_reference": "O24",
        "description": "1s dull green and carmine, heavyish oval Registered postmark suffused through to reverse, good used.  Scarce (UPA cert 2026).",
        "classification": "U",
        "size": "Small",
        "plate": "32",
        "sg_catalogue_value_gbp": 750,
        "upa_estimate_gbp": 225,
        "image_url": "https://www.upastampauctions.co.uk/contents/en-uk/upa103/10447.jpg",
        "canonical_url": "https://catalogue.upastampauctions.co.uk/lot/103/10447/",
        "json_url": "https://catalogue.upastampauctions.co.uk/lot/103/10447.json",
        "current_catalogue": true,
        "last_updated": "2026-10-02T15:47:51+00:00",
        "transaction": {
            "label": "View / bid",
            "url": "https://www.upastampauctions.co.uk/contents/en-uk/UPA103-AllLots.html"
        }
    }
}