Finance Act 2012
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Modernisation of stamping of instruments: introduction of self assessment and consequential changes, etc. |
107.— (1) Subject to subsection (2), the Principal Act is amended to the extent and in the manner specified in Schedule 3 . | |
(2) This section and Schedule 3 have effect as respects instruments first executed on or after such date as the Minister by order specifies and, accordingly, the provisions of the Principal Act, as they applied to instruments first executed before that date, continue to apply to instruments first executed before that date. |