Finance (Miscellaneous Provisions) Act, 1956
|
Exemptions from stamp duty. |
24.—Stamp duty shall not be chargeable in respect of— | |
(a) any warrant, cheque or other instrument by which payment is effected, being a warrant, cheque or other instrument for payment of a sum repayable, or any other sum payable by or on behalf of the Minister, in respect of prize bonds, | ||
(b) any receipt for any such sum or for any sum paid in respect of the purchase of prize bonds, | ||
(c) any power of attorney or other document which relates solely to the payment or receipt of any such sum as is mentioned in paragraph (a) of this section, or | ||
(d) any award made where a dispute relating to prize bonds is determined pursuant to regulations under section 23 of this Act. |