Finance Act 1963 (c. 25)

Part IV U.K. Stamp Duties

Reduction of duties U.K.

[F1 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

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

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

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

shall be those at which the duty would be chargeable if section 52 of the M1 Finance Act 1947 (which doubled the rates) had not been enacted.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 ]

Textual Amendments

F1 S. 57 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

F2 Words repealed with saving by Finance Act 1973 (c. 51),s. 59(7), Sch. 22 Pt. V

F3 Words repealed by Finance Act 1967 (c. 54), Sch. 16 Pt.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

F4 S. 57(2) repealed by Finance Act 1970 (c. 21), Sch. 8 Pt. IV

Marginal Citations

M1 1947 c. 35.