Finance Act, 1960


Stamp Duties.

Exemption from stamp duty on certain bills of exchange.

35.—The First Schedule to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading beginning “Bill of Exchange—Payable on demand”:

“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of tax in accordance with paragraph (1) of Regulation 31 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).”