(1)In Schedule 1 to the M1Stamp Act 1891, the heading “Conveyance or Transfer whether on sale or otherwise” (which relates to Canadian and colonial stock) shall be omitted, . . . F2.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3]
Textual Amendments
F1S. 62 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)
F2Words repealed by Finance Act 1990 (c. 29, SIF 114), s. 132, Sch. 19 Pt. VI
F3S. 62(2)(6) repealed by Finance Act 1986 (c. 41, SIF 114), ss. 79(1)(a)(9)–(11), 114, Sch. 23 Pt. IX(2)
F4S. 62(3) repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VI
F5Ss. 59(2)–(4), 60, 61, 62(4), 65(1), 67 repealed by Finance Act 1990 (c. 29, SIF 114), s. 132, Sch. 19 Pt. VI
F6S. 62(5) repealed by Statute Law (Repeals) Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II Gp. 2
Marginal Citations
In determining whether an instrument is—
(a)the only, principal or primary security for any annuity or for any sum or sums of money within the meaning of paragraph (1) of the heading “Bond, Covenant or Instrument of any kind whatsoever” in Schedule 1 to the Stamp Act 1891; or
(b)the only, principal or primary security for the payment or repayment of money within the meaning of paragraph (1) of the heading “Mortgage, Bond, Debenture, Covenant and Warrant of Attorney” in that Schedule,
no account shall be taken of any other instrument which is a security for the same annuity, sum or sums, or for the same payment or repayment, as the case may be, or for any part thereof, unless that other instrument is chargeable with stamp duty under either of the said paragraphs and is duly stamped.]
Textual Amendments
F7S. 63 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)
Textual Amendments
F8S. 64 repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(1)
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
F10[(2)In Part VII of the M2Finance Act 1946 . . . F11, the references to a unit trust scheme shall be deemed not to include references—
(a)to any common investment scheme under section 22 of the M3Charities Act 1960 [F12or any common deposit scheme under section 22A of that Act][F13or to any common investment scheme under section 24 or any common deposit scheme under section 25 of the Charities Act 1993;]; or
(b)to any unit trust scheme the units in which are, under the terms of the trust instrument relating to the scheme, required to be held only by bodies of persons established for charitable purposes only or trustees of trusts so established.]
F14(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F9Ss. 59(2)–(4), 60, 61, 62(4), 65(1), 67 repealed by Finance Act 1990 (c. 29, SIF 114), s. 132, Sch. 19 Pt. VI and s. 65(1) expressed to be repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)
F10S. 65(2) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5), Notes 1, 2
F11Words repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Pt. XI
F12Words in s. 65(2)(a) inserted (1.9.1992) by Charities Act 1992 (c. 41), s. 78(1), Sch. 6 para. 2; S.I. 1992/1900, art 2(1), Sch.1
F13Words in s. 65(2)(a) added (1.8.1993) by 1993 c. 10, ss. 98(1), 99(1), Sch. 6 para. 5.
F14S. 65(3) repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8
Marginal Citations
Textual Amendments
F15S. 66 repealed by Finance Act 1967 (c. 54), s. 29(5)(b), Sch. 16 Pt. III
Textual Amendments
F16Ss. 59(2)–(4), 60, 61, 62(4), 65(1), 67 repealed by Finance Act 1990 (c. 29, SIF 114), s. 132, Sch. 19 Pt. VI and subject to an amendment to s. 67 (27.7.1999) by 1999 c. 16, ss. 113(3)(4), 114(1)(2), Sch. 16 para. 2, Sch. 17 Pt. I para. 6