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Finance Act, 1989

Amendment of First Schedule to Stamp Act, 1891.

72.—The First Schedule (as amended by the Finance Act, 1970 , and subsequent enactments) to the Stamp Act, 1891, is hereby amended under the heading “LEASE”—

(a) by the substitution of the following paragraph for paragraph (1):

“(1) For any indefinite term or any term not exceeding 35 years:

Of any dwelling-house, part of a dwelling-house, or apartment at a rent not exceeding £6,000 per annum

Exempt”,

and

(b) by the deletion of subparagraph (a) of paragraph (2).