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(1)Ten shillings shall be substituted for one pound as the ad valorem stamp duty imposed by sections one hundred and twelve and one hundred and thirteen of the [54 & 55 Vict. c. 39.] Stamp Act, 1891, as extended by section twelve of the [59 & 60 Vict. c. 28.] Finance Act, 1896, on statements as regards the capital of the companies referred to in those sections.
This subsection shall have effect as respects the capital of any such company as aforesaid which was registered or otherwise incorporated on or after the twenty-sixth day of April, nineteen hundred and thirty-three, and as respects any increase of capital of any such company which was authorised on or after that date.
(2)Ten shillings shall be substituted for one pound as the ad valorem stamp duty imposed by section eleven of the [7 Edw. 7. c. 24.] Limited Partnerships Act, 1907, on statements as regards the amount contributed by limited partners to limited partnerships.
This subsection shall have effect as respects any amount or increased amount contributed as aforesaid on or after the twenty-sixth day of April, nineteen hundred and thirty-three.
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