Finance Act, 1999
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Amendment of section 5 (facts and circumstances affecting duty to be set forth in instruments) of Act of 1891. |
156.—Section 5 (inserted by the Finance Act, 1991 ) of the Act of 1891 is hereby amended— | |
(a) in subsection (3) by the substitution of “penalty” for “fine” and | ||
(b) in subsection (6) by the substitution of “penalty” for “fine” |