Finance Act, 1935

Amendment of First Schedule to Stamp Act, 1891.

36.—The First Schedule to the Stamp Act, 1891, shall be construed and have effect as if exemption (18) under the head “Eeceipt given for, or upon the payment of, money amounting to £2 or upwards” (being the exemption inserted therein by virtue of sub-section (2) of section 38 of the Finance Act, 1926 (No. 35 of 1926)), were amended by the insertion of the word “four” in lieu of the word “three” now contained in the said exemption.