Finance Act 2005

Amendment of section 8 (facts and circumstances affecting duty to be set forth in instruments, etc.) of Principal Act.

115.—(1) Section 8 of the Principal Act is amended in paragraph (ii) of subsection (3) by deleting “, or in the case of fraud, twice the amount,”.

(2) This section has effect in relation to instruments executed or statements delivered to the Commissioners on or after the date of the passing of this Act.