SCHEDULES

SCHEDULE 14Stamp duty: amendments consequential on section 112

General amendments

1

1

Any reference (express or implied) in any enactment, instrument or other document to any of the headings in Schedule 1 to the [1891 c. 39.] Stamp Act 1891 (other than the heading “Bearer Instrument”) shall be construed, so far as is required for continuing its effect, as being or, as the case may require, including a reference to the corresponding provision of Schedule 13 to this Act.

2

Sub-paragraph (1)—

a

has effect subject to any express amendment made by this Act, and

b

is without prejudice to the general application of section 17(2) of the [1978 c. 30.] Interpretation Act 1978 (general effect of repeal and re-enactment).

2

In the enactments relating to stamp duty for “lease or tack”, wherever occurring, substitute “lease”.