Finance Act, 1982
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Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970. |
95.—(1) Section 41 of the Finance Act, 1970 , is hereby amended by the substitution of “5p” for “3p” (inserted by the Finance Act, 1981 ) in both places where it occurs. | |
(2) The Imposition of Duties (No. 252) (Stamp Duty on Bills of Exchange and Promissory Notes) Order, 1981 (S.I. No. 271 of 1981), is hereby revoked. | ||
(3) This section shall have effect with respect to bills of exchange and promissory notes drawn on or after the date of the passing of this Act. |