Finance Act, 1999
Amendment of section 112 (relief from stamp duty in respect of transfers to young trained farmers) of Finance Act, 1994. |
168.— Section 112 of the Finance Act, 1994 , is hereby amended— | |
(a) in paragraph (a) of subsection (6)— | ||
(i) by the substitution of “penalty” for “fine” in both places where it occurs, and | ||
(ii) by the substitution of “from the date of disposal of the land” for “from the date when the instrument was executed”, | ||
(b) in paragraph (b) of subsection (6) by the substitution of “penalty” for “fine”, in both places where it occurs, and | ||
(c) in the proviso to subsection (6) by the substitution of “penalty” for “fine” in each place where it occurs. |