Finance Act, 1990
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Amendment of First Schedule to Stamp Act, 1891. |
110.—(1) In this section “the First Schedule” means the First Schedule (as amended by the Finance Act, 1970 , and subsequent enactments) to the Stamp Act, 1891. | |
(2) The Heading set out in Part I of the Ninth Schedule to this Act is hereby substituted for the Heading “BOND, COVENANT, or INSTRUMENT of any kind whatsoever” in the First Schedule. | ||
(3) The Heading set out in Part II of the Ninth Schedule to this Act is hereby substituted for the Heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities” in the First Schedule. | ||
(4) The Heading set out in Part III of the Ninth Schedule to this Act is hereby substituted for the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities” in the First Schedule. | ||
(5) The Heading set out in Part IV of the Ninth Schedule to this Act is hereby substituted for the Heading “DUPLICATE or COUNTERPART of any instrument chargeable with any duty” in the First Schedule. | ||
(6) The Heading set out in Part V of the Ninth Schedule to this Act is hereby substituted for the Heading “LEASE” in the First Schedule. | ||
(7) The Heading set out in Part VI of the Ninth Schedule to this Act is hereby substituted for the Heading “MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) and WARRANT OF ATTORNEY to confess and enter up judgment” in the First Schedule. | ||
(8) The Heading set out in Part VII of the Ninth Schedule to this Act is hereby substituted for the Heading “RELEASE or RENUNCIATION of any property, or of any right or interest in any property” in the First Schedule. | ||
(9) The Heading set out in Part VIII of the Ninth Schedule to this Act is hereby substituted for the Heading “SURRENDER of any property, or of any right or interest in any property” in the First Schedule. | ||
(10) The Heading set out in Part IX of the Ninth Schedule to this Act is hereby substituted for the Heading “SHARE WARRANT issued under the provisions of the Companies Acts, and STOCK CERTIFICATE to bearer” in the First Schedule. | ||
(11) The First Schedule is hereby amended by the deletion of the Headings “RECONVEYANCE, RELEASE or RENUNCIATION of any security” and “RENUNCIATION. See RECONVEYANCE and RELEASE”. | ||
(12) Subsections (4) and (6) shall have effect with respect to instruments executed on or after the 1st day of September, 1990. |