Finance Act, 1933

Exemption from stamp duty on receipts.

42.—The First Schedule to the Stamp Act, 1891, shall be construed and have effect and be deemed always to have had effect as if the following exemption were inserted therein under the head of—“Receipt given for or upon payment of money amounting to £2 or upwards,” in addition to the exemptions contained therein or heretofore added thereto under that head, that is to say:—

“(19). As from the commencement of Part IV of the Court Officers Act, 1926 (No. 27 of 1926), receipt given by a county registrar for money received by him in connection with the discharge of duties transferred by section 54 of that Act from the under-sheriff to the county registrar.”