Finance Act, 1930

PART III.

Miscellaneous and General.

Stamp duty on instruments made under State Lands (Workhouses) Act, 1930 .

15.—(1) An instrument made under the State Lands (Workhouses) Act, 1930 (No. 9 of 1930) and sealed with the official seal of the Minister for Local Government and Public Health or of a local authority within the meaning of the said Act shall not, by reason only of such seal being affixed thereto, be rendered liable to any higher stamp duty than if it were an instrument under hand only.

(2) This section shall be deemed to have come into force on and shall have effect as on and from the 15th day of April, 1930.