Finance Act, 1997
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Amendment of the First Schedule. |
117.—The First Schedule is hereby amended— | |
(a) by the substitution of the Heading and the provisions thereto which are set out in Part I of the Eighth Schedule for the Heading (as amended by the Finance Act, 1992 ) “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” and the provisions thereto, and | ||
(b) by the substitution of the subparagraph set out in Part II of the Eighth Schedule for subparagraph (a) of paragraph (3) of the Heading “LEASE” (inserted by the Finance Act, 1991 ). |