Finance Act, 1985

Amendment of section 93 (exemption of certain instruments from stamp duty) of Finance Act, 1982.

57.—Subsection (5) of section 93 of the Finance Act, 1982 (as amended by the Finance Act, 1984 ) is hereby amended by the substitution of “four years” for “three years”, and the said subsection (5), as so amended, is set out in the Table to this section.

TABLE

(5) This section shall have effect with respect to any instrument executed after the date of the passing of this Act and before the expiration of four years after that date.