Finance Act, 1995
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Amendment of Chapter II (stamp duty on capital companies) of Part IV of Finance Act, 1973. |
145.—Chapter II of Part IV of the Finance Act, 1973 , is hereby amended by the insertion of the following section after section 67B (inserted by section 110 of the Finance Act, 1991 ): | |
“Further restriction of application (Chapter II). | ||
67C.—(1) This Chapter shall not apply to any investment limited partnership within the meaning of section 3 of the Investment Limited Partnerships Act, 1994 . | ||
(2) This section shall have effect on or after the 12th day of April, 1995.”. |