Finance Act 2008

Amendment of section 5 (agreement as to payment of stamp duty on instruments) of Principal Act.

112.— Section 5 of the Principal Act is amended by inserting the following after subsection (4):

“(5) Section 126B (inserted by the Finance Act 2008) shall, with any necessary modifications, apply to an account relating to a specified period within the meaning of this section as it applies to a statement within the meaning of that section.”.