Finance Act, 1991

Amendment of Chapter II (stamp duty on capital companies) of Part IV of Finance Act, 1973.

110.—Chapter II of Part IV of the Finance Act, 1973 , is hereby amended by the insertion of the following section after section 67A:

“Restriction of application (Chapter II).

67B. This Chapter shall not apply to any investment company to which the provisions of Part XIII of the Companies Act, 1990 , relate.”.