Finance Act, 1954
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Exemption for certain receipts. |
27.—Stamp duty shall not be chargeable on any of the following receipts: | |
(1) receipt given in respect of any sum paid to a blind person under, or by virtue of any power conferred by, the Blind Persons Act, 1920 ; | ||
(2) receipt given in respect of any sum paid under, or by virtue of any power conferred by, the Public Assistance Act, 1939 (No. 27 of 1939), to a person eligible for public assistance; | ||
(3) receipt given in respect of any sum paid as compensation under the Workmen's Compensation Acts, 1934 to 1953; | ||
(4) receipt given in respect of any sum paid— | ||
(a) under subsection (3) of section 44 of the Health Act, 1947 (No. 28 of 1947), | ||
(b) under subsection (1) of section 23 of the Health Act, 1953 (No. 26 of 1953), | ||
(c) under subsection (5) of section 50 of the Health Act, 1953 , or | ||
(d) under subsection (1) of section 55 of the Health Act, 1953 , in respect of the boarding out of a child in accordance with the provisions of that section. |