Finance Act, 1994
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Amendment of section 105 (valuation of property chargeable with stamp duty) of Finance Act, 1991. |
104.—(1) Section 105 of the Finance Act, 1991 , is hereby amended in subsection (1) by the substitution of “section 15” for “sections 15, 16 and 17”. | |
(2) This section shall have effect as respects instruments executed after the passing of this Act. |