Finance Act, 1999

Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.

164.Section 49 of the Finance Act, 1969 , is hereby amended—

(a) in subparagraph (ii) of paragraph (a) of subsection (2B) (inserted by the Finance Act, 1996 ) by the substitution of “dwellinghouse or apartment” for “house”,

(b) in subparagraph (i) of paragraph (aa) (inserted by the Finance (No. 2) Act, 1998 ) of subsection (2B) by the substitution of “penalty” for “fine” in both places where it occurs, and

(c) in paragraph (b) of subsection (2B) (inserted by the Finance Act, 1996 ) by the substitution of “dwellinghouse or apartment” for “house”.