Finance Act, 1998

Amendment of section 203 (stamp duty in respect of cash cards) of Finance Act, 1992 .

122.Section 203 of the Finance Act, 1992 , is hereby amended in subsection (2):

(a) by the substitution in subparagraph (B) of paragraph (II) of the proviso of “paragraph (a), (b) or (c), or” for “paragraph (a), (b) or (c),”, and

(b) by the insertion in the proviso of the following paragraph after paragraph (II):

“(III) if the cash card is a replacement for a cash card which is already included in the relevant statement,”.