Finance Act, 1999

Amendment of section 5 (facts and circumstances affecting duty to be set forth in instruments) of Act of 1891.

156.—Section 5 (inserted by the Finance Act, 1991 ) of the Act of 1891 is hereby amended—

(a) in subsection (3) by the substitution of “penalty” for “fine” and

(b) in subsection (6) by the substitution of “penalty” for “fine”