Finance Act, 1991
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Amendment of First Schedule to Act of 1891. |
90.—(1) In this section “the First Schedule” means the First Schedule (as amended by the Finance Act, 1970 , and subsequent enactments) to the Act of 1891. | |
(2) The Heading set out in Part I of the Fifth Schedule to this Act is hereby substituted for the Heading “BOND, COVENANT, or INSTRUMENT of any kind whatsoever” in the First Schedule. | ||
(3) The Heading set out in Part II of the Fifth Schedule to this Act is hereby substituted for the Heading “LEASE” in the First Schedule. | ||
(4) The Heading set out in Part III of the Fifth Schedule to this Act is hereby substituted for the Heading “MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) and WARRANT OF ATTORNEY to confess and enter up judgment” in the First Schedule. |