Finance Act, 1999

Amendment of section 77 (directions as to duty in certain cases) of Act of 1891.

190.—Section 77 of the Act of 1891 is hereby amended in subsection (6) (inserted by the Finance (No. 2) Act, 1998 ) by the substitution of “the consideration (other than rent) attributable to the first-mentioned lease” for “the consideration attributable to the first-mentioned lease”.