|
Miscellaneous amendments of Stamp Act, 1891.
|
46.—(1) The Stamp Act, 1891, is hereby amended by—
|
| |
(a) the substitution of “one shilling” for “two shillings and sixpence” in section 7,
|
| |
(b) the substitution of “shall be exempt from duty” for “shall be deemed to be an agreement, and shall be charged with duty accordingly” in subsections (1) and (2) of section 23,
|
| |
(c) the substitution of “but shall not otherwise be chargeable with duty except (where appropriate) with the fixed duty of ten shillings” for “and in any other case with the fixed duty of ten shillings or of sixpence, as the case may require” in section 59 (2), and
|
| |
(d) the substitution of “Provided that where any such contract or agreement is stamped with the fixed duty of ten shillings (where appropriate)” for “Provided also that where any such contract or agreement is stamped with the said fixed duty” in section 59 (5).
|
| |
(2) This section shall come into operation on the 1st day of August, 1970, or the date of the passing of this Act, whichever is the later.
|