Finance (Miscellaneous Provisions) Act, 1935

Termination of certain exemptions from stamp duty.

6.—(1) The several enactments specified in Part II of the Schedule to this Act are hereby repealed, as on and from the 1st day of April, 1935, to the extent mentioned in the third column of that Schedule.

(2) Every exemption from stamp duty arising under any enactment (whether public, general, local or private) by virtue of the incorporation, application, or extension by such enactment of any of the enactments repealed by this section shall cease to have effect as on and from the 1st day of April, 1935.

(3) Every instrument or other document bearing date as of or after the 1st day of April, 1935, which would, but for this section, have been exempt from stamp duty by virtue of an enactment repealed or of an exemption terminated by this section shall be chargeable with stamp duty under the appropriate provision of the Stamp Act, 1891.