Finance Act, 1984
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Stamp duty on bills of exchange and promissory notes. |
101.—(1) The Stamp Act, 1891, is hereby amended by the substitution for section 7 of the following section: | |
“7. Any stamp duties of an amount not exceeding 7p upon instruments which are permitted by law to be denoted by adhesive stamps not appropriated by any word or words on the face of them to any particular description of instrument shall, if denoted by adhesive stamps, be denoted by adhesive stamps issued by the Revenue Commissioners.”. | ||
(2) Section 41 of the Finance Act, 1970 , is hereby amended by the substitution of “7p” for “5p” (inserted by the Finance Act, 1982 ) in both places where it occurs. | ||
(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. |