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PART IIAmendment of Law relating to the Inland Revenue

15Stamp duty on mortgages, &c, and for small sums

In lieu of the stamp duty now payable under the [33 & 34 Vict. c. 97.] Stamp Act, 1870, there shall be charged upon mortgage, bond, debenture, covenant, and foreign security of any kind—

Being a security for the payment or repayment of money not exceeding ten pounds0s. 3d.