The rates of stamp duty chargeable under or by reference to the following headings or parts of headings in Schedule 1 to the Stamp Act 1891, that is to say—

• Bond, Covenant or Instrument of any kind whatsoever

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

• Mortgage, Bond, Debenture, Covenant and Warrant of Attorney,

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

shall be those at which the duty would be chargeable if section 52 of the M1Finance Act 1947 (which doubled the rates) had not been enacted.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3