Finance Act, 1970
Amendment of section 7 of Finance Act, 1907. |
47.—(1) Section 7 of the Finance Act, 1907 , is hereby amended by the substitution of “shall only be charged with stamp duty if under seal and shall then be so charged as a deed” for from “shall be charged” to the end of the section. | |
(2) This section shall come into operation on the 1st day of August, 1970, or the date of the passing of this Act, whichever is the later. |