57 Miscellaneous reductions.U.K.
(1)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.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
Textual Amendments
F1Words repealed with saving by Finance Act 1973 (c. 51),s. 59(7), Sch. 22 Pt. V
F2Words repealed by Finance Act 1967 (c. 54), Sch. 16 Pt. VII, Finance Act 1970 (c. 24), Sch. 8 Pt. IV and (with saving) Finance Act 1974 (c. 30), s. 49(3), Sch. 14 Pt. IV
F3S. 57(2) repealed by Finance Act 1970 (c. 21), Sch. 8 Pt. IV
Marginal Citations