Electricity (Supply) Act, 1927

Exemption of agreements for the supply of electricity from stamp duty.

95.—Electricity shall be deemed to be goods, wares, or merchandise for the purpose of section fifty-nine of the Stamp Act, 1891 (which makes certain contracts chargeable with stamp duty as conveyances on sale), and also for the purposes of the exemption numbered 3 under the heading “Agreement or any memorandum of an agreement” contained in the First Schedule to that Act.