Customs and Inland Revenue Act, 1893

As to stamp duty on contract notes.

54 & 55 Vict. c. 39.

3. (1) In lieu of the stamp duty of sixpence now payable under the Stamp Act, 1891, upon a contract note, as defined by section fifty-two of the said Act, for or relating to the sale or purchase of any stock or marketable security of the value of one hundred pounds or upwards there shall be charged the stamp duty of one shilling.

(2) The duty imposed by this section is to be denoted by an adhesive stamp appropriated to a contract note and may be added to the charge for brokerage or agency.

[S. 4 rep. 8 Edw. 7. c. 49 (S.L.R.).]

Income Tax.

[Ss. 5, 6 rep. 8 Edw. 7. c. 49 (S.L.R.).]