Finance Act, 1961
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PART IV. Stamp Duties. | ||
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Termination of stamp duty on receipts. |
29.—(1) The stamp duty charged by the Stamp Act, 1891, under the heading “Receipt given for, or upon the payment of, money amounting to £2 or upwards” in the First Schedule to that Act shall cease to be chargeable. | |
(2) An agreement under section 24 of the Finance Act, 1957 , which was in force immediately before the commencement of this section shall not apply in relation to receipts issued after such commencement. | ||
(3) This section shall come into operation on the 1st day of August, 1961, or the date of the passing of this Act, whichever is the later. |