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