Finance Act, 1997
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Exemption from stamp duty of certain policies of health insurance. |
129.—(1) Stamp duty shall not be chargeable on a health insurance contract (being a health insurance contract within the meaning of section 2 of the Health Insurance Act, 1994 ). | |
(2) This section shall have effect with respect to instruments executed on or after the 1st day of March, 1997. |