Section 5 Stamp duty: abolition of duty on bonds, mortgages etc.
Subs. (1) rep. with saving by 1999 c. 16
(2)
Subject to section 4 of the said Act of 1891 (separate charges on instruments containing or relating to several distinct matters)F1. . . , any instrument which, but for subsection (1), would be chargeable with duty under a heading mentioned in that subsection shall not be chargeable with duty under any other heading in the said Schedule 1.
Subs. (3) rep. with saving by 1999 c. 16
(4)
This section shall have effect as from 1st August 1971.
Annotations
Textual amendments
- F1