Finance Act, 1942

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PART V.

Miscellaneous and General.

Stamp duty on banker's licence.

21.—(1) A stamp duty of one pound shall be charged and paid on every banker's licence.

(2) In this section the expression “banker's licence” means a licence to carry on banking business issued by the Revenue Commissioners under an Act passed or to be passed by the Oireachtas in the financial year beginning on the 1st day of April, 1942.