Finance Act, 1992

Stamp duties on miscellaneous instruments.

204.—As respects instruments executed on or after the 1st day of February, 1992—

(a) the First Schedule, other than the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities.” and the Heading “LEASE”,

(b) sections 56, 59, 62 and 106 of the Stamp Act, 1891,

(c) section 9 of the Finance Act, 1902 ,

(d) section 42 of the Finance Act, 1920 , and

(e) section 30 of the Finance Act, 1961 ,

are hereby amended by the substitution of “£10” for “£5” (inserted by the Finance Act, 1982 ) in each place where it occurs.