Finance Act, 1926
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Exemptions from stamp duty on receipts. |
38.—(1) The First Schedule to the Stamp Act, 1891, shall be construed and have effect and be deemed always to have had effect as if the following exemptions were inserted therein under the head of “Receipt given for, or upon the payment of, money amounting to £2 or upwards” in addition to the exemptions contained therein or heretofore added thereto under that head, that is to say:— | |
“(16) As from the commencement of Part II of the Courts of Justice Act, 1924 (No. 10 of 1924), receipt given by an officer of the Circuit Court for money received by him from a party to any proceedings in that Court”; | ||
“(17) As from the commencement of Part III of the Courts of Justice Act, 1924 (No. 10 of 1924), receipt given by an officer of the District Court for money received by him from a party to any proceedings in that Court or in respect of a fine.” | ||
(2) The First Schedule to the Stamp Act, 1891, shall be construed and have effect as if the following exemption were inserted therein under the head of “Receipt given for, or upon the payment of, money amounting to £2 or upwards” in addition to the exemptions contained therein or heretofore or hereinbefore added thereto under that head, that is to say:— | ||
“(18) Receipt given for any payment of money which is less than three pounds and is made either to or for the benefit of an office-holder or employee for or on account of salary, wages, remuneration, or other like payment in respect of his office or employment or to or for the benefit of any person for or on account of any pension, superannuation allowance, compassionate allowance, or other like allowance.” |