Finance Act, 1991
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Amendment of Chapter II (stamp duty on capital companies) of Part IV of Finance Act, 1973. |
110.—Chapter II of Part IV of the Finance Act, 1973 , is hereby amended by the insertion of the following section after section 67A: | |
“Restriction of application (Chapter II). | ||
67B. This Chapter shall not apply to any investment company to which the provisions of Part XIII of the Companies Act, 1990 , relate.”. |