Stamp Duty

3 Stamp duty on guarantee for payment of rent.
An instrument guaranteeing the payment of the rent reserved on any letting of lands or tenements (in this section referred to as a “guarantee”) shall be charged with the same stamp duty as if it were a lease:
Provided that where the Ministry of Finance is satisfied that lease duty has been duly paid upon some instrument relating to the same letting as that to which a guarantee relates, such guarantee shall be charged only with such duty, other than lease duty, as it may be liable to.
S. 4 rep. by 1973 NI 18
S. 5 rep. by 1954 c. 17 (NI)
Ss. 6‐9 rep. by 1950 c. 3 (NI)