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Finance Act 1942

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This is the original version (as it was originally enacted).

44Amendment of s. 74 of Finance (1909-10) Act, 1910

Subsection (2) of section seventy-four of the Finance (1909-10) Act, 1910, which—

(a)provides that the Commissioners of Inland Revenue may be required to express their opinion as to the stamp requisite for any conveyance or transfer operating as a voluntary disposition inter vivos ; and

(b)provides that no such conveyance or transfer is to be deemed to be duly stamped unless the Commissioners have so expressed their opinion thereon,

shall not apply and shall be deemed never to have applied to the conveyances and transfers which are by subsection (6) of that section exempted from the ad valorem stamp duty imposed by subsection (1) thereof (that is to say, certain conveyances or transfers made for securing repayments of advances and loans or connected with trusts or not passing any beneficial interest, and certain disentailing assurances), and accordingly the said subsection (6) shall have effect and shall be deemed always to have had effect as if, at the beginning thereof, there were inserted the words

The foregoing provisions of this section shall not apply toand as if the words " shall not be charged with duty under this section " were omitted.

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