Finance Act, 1963

PART V.

Stamp Duties.

Termination of stamp duty on bills of lading.

40.—(1) The stamp duty charged by the Stamp Act, 1891, under the heading “Bill of Lading” in the First Schedule to that Act shall cease to be chargeable.

(2) This section shall come into operation on the 1st day of August, 1963, or the date of the passing of this Act, whichever is the later.