Finance Act, 1992

Amendment of section 17 (stamp duty in respect of credit cards and charge cards) of Finance (No. 2) Act, 1981.

202.— Section 17 of the Finance (No. 2) Act, 1981 , is hereby amended with effect as on and from the 1st day of February, 1992—

(a) by the substitution of “£15” for “£10” (inserted by the Finance Act, 1984 ) in subsection (1)(c),

(b) by the substitution of “£7.50” for “£5” (as so inserted) in subsection (2)(c), and

(c) by the substitution of “£15” for “£10” (as so inserted) in paragraph (d)(ii) (inserted by the Finance Act, 1983 ) of subsection (2).