Finance Act, 1931

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PART V.

Miscellaneous and General.

Exemption from stamp duty on receipts.

31.—The First Schedule to the Stamp Act, 1891, shall be construed and have effect as if the following exemption were inserted therein under the head of “Receipts given for, or upon the payment of, money amounting to £2 or upwards” in addition to the exemptions contained therein or heretofore added thereto under that head, that is to say:—

“(19) Receipt given by The Agricultural Credit Corporation, Limited, for moneys paid in respect of loans granted by the said Corporation or in respect of interest on such loans.”