Widows' and Orphans' Pensions Act, 1937

Exemption from stamp duty.

29.—(1) Stamp duty shall not be chargeable on any cheque, pay order, or other document by which a payment of widow's pension, orphan's pension or a child's allowance is made, nor on any receipt given for any such payment.

(2) In this section the expressions “widow's pension”, “orphan's pension” and “child's allowance” have the same meanings as such expressions respectively have in Part IV of the Principal Act.