Finance Act, 1984

Amendment of section 93 (exemption of certain instruments from stamp duty) of Finance Act, 1982.

99.—Subsection (5) of section 93 of the Finance Act, 1982 , is hereby amended by the substitution of “three years” for “two years”, and the said subsection (5), as so amended, is set out in the Table to this section.

TABLE

(5) This section shall have effect with respect to any instrument executed after the date of the passing of this Act and before the expiration of three years after that date.