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Finance Act 1920

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This is the original version (as it was originally enacted).

36Stamp duty on transfers of stocks and marketable securities

(1)The proviso to section seventy-three of the Finance (1909-10) Act, 1910 (which exempts from the operation of that section certain conveyances and transfers), shall not have effect as regards any conveyances or transfers whatsoever of any stocks or marketable securities, and accordingly the stamp duties chargeable on any such conveyances or transfers under the heading " Conveyance or Transfer on sale of any property " in the First Schedule to the principal Act shall be double those specified in that schedule.

(2)The stamp duties chargeable under the heading " Conveyance or Transfer whether on sale or otherwise " in the First Schedule to the principal Act shall, in the case of conveyances or transfers on sale or conveyances or transfers operating as voluntary dispositions inter vivos, be double those specified in that schedule.

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