Finance Act, 1951

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PART V.

Stamp Duties.

Alteration of stamp duties on conveyances and transfers of land.

17.—(1) Section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), is hereby amended as follows:

(a) by the substitution for “two pounds ten shillings” in subsection (1) of “one pound ten shillings”,

(b) by the substitution for the table set out in subsection (3) of the following table:

(2) A reference in any statutory provision to subsection (1), subsection (3) or subsections (1) and (3) of section 13 of the Finance (No. 2) Act, 1947 , shall, where appropriate, be construed as a reference to the said subsection (1), subsection (3) or subsections (1) and (3) (as the case may require) as amended by this section.

(3) This section shall come into operation on the 1st day of August, 1951, or the date of the passing of this Act, whichever is the later, and shall not have effect with respect to any instrument executed before such coming into operation.