Finance (Miscellaneous Provisions) Act, 1956

Exemptions from stamp duty.

24.—Stamp duty shall not be chargeable in respect of—

(a) any warrant, cheque or other instrument by which payment is effected, being a warrant, cheque or other instrument for payment of a sum repayable, or any other sum payable by or on behalf of the Minister, in respect of prize bonds,

(b) any receipt for any such sum or for any sum paid in respect of the purchase of prize bonds,

(c) any power of attorney or other document which relates solely to the payment or receipt of any such sum as is mentioned in paragraph (a) of this section, or

(d) any award made where a dispute relating to prize bonds is determined pursuant to regulations under section 23 of this Act.