Part IV Stamp Duties

Reduction of duties

56F1 Reduced duty on leases.

1

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C13

For the purposes of the said heading a lease granted for a fixed term and thereafter until determined shall be treated as a lease for a definite term equal to the fixed term together with such further period as must elapse before the earliest date at which the lease can be determined; and section 75 of the said Act of 1891 (agreements for leases) shall be construed accordingly.

C24

Section 76, subsections (3) and (4) of section 77 and section 78 of the said Act of 1891 shall cease to have effect.