Finance Act, 1970

Amendment of section 7 of Finance Act, 1907.

47.—(1) Section 7 of the Finance Act, 1907, is hereby amended by the substitution of “shall only be charged with stamp duty if under seal and shall then be so charged as a deed” for from “shall be charged” to the end of the section.

(2) This section shall come into operation on the 1st day of August, 1970, or the date of the passing of this Act, whichever is the later.