Finance Act, 1971

PART IV

Stamp Duties

Amendment of Stamp Act, 1891.

43.—(1) The Stamp Act, 1891, is hereby amended by—

(a) the insertion of “or aircraft” after “or any ship or vessel” and after “in any ship or vessel” in section 59 (1), and

(b) the insertion of “or aircraft” after “of any ship or vessel” and after “in any ship or vessel” in paragraph (2) under the heading “General Exemptions from all Stamp Duties” (inserted by the Finance Act, 1970 ) in the First Schedule.

(2) This section shall come and be deemed to have come into operation on the 1st day of October, 1970, and shall not have effect with respect to any instrument executed before such coming into operation.