Finance Act, 1997
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Chapter II Miscellaneous | ||
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Amount chargeable to duty where chargeable on new dwellinghouse or apartment. |
123.—The amount upon which stamp duty is chargeable by virtue of the provisions of section 112 (as amended by section 100 of the Finance Act, 1993 ) of the Finance Act, 1990 , shall be deemed, for the purposes of the Stamp Act, 1891, to be the amount or value of the consideration for the sale or lease in respect of which that duty is chargeable. |