Finance Act, 1996
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Amendment of section 203 (stamp duty in respect of cash cards) of Finance Act, 1992. |
114.—As respects cash cards (within the meaning assigned by subsection (1) of section 203 of the Finance Act, 1992 ), which are— | |
(a) included in any statement referred to in subsection (2) of the said section 203, and | ||
(b) valid at any time after the 1st day of February, 1996, | ||
subsection (3) of that section is hereby amended by the substitution of “£5” for “£2” where the due date for the delivery of the statement is after the 1st day of February, 1996. |