Paragraph

The above repeals shall have effect—

(a)

so far as they relate to section 115 of the Stamp Act 1891, to any enactment applying that section, and to section 66 of the M1Finance Act 1963, as from 1st August 1967, but subject to the savings contained in section 29(5) of this Act,

(b)

so far as they relate to section 8 of the Finance Act 1899 and subsequent enactments relating to duty under that section, as respects loan capital issued on or after 1st August 1967, and

(c)

subject to the preceding paragraphs, as respects instruments executed or issued on or after 1st August 1967.

Annotations

Marginal citations

M1: 1963 c. 25.

Notes on Schedule 16

Modifications

C1: The text of ss. 5(1)(c)(e)(3), 27(2), 45(2)(3)(c)(f)(8), Schs. 7, 16, is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.