The rates of stamp duty chargeable under or by reference to the following headings, or parts of headings, in Schedule 1 to the Stamp Act 1891, that is to say—

• Bond, Covenant or Instrument of any kind whatsoever;

• …

• F2Mortgage, Bond, Debenture, Covenant, and Warrant of Attorney;

• …

• F3…

F2shall be those at which the duty would be chargeable if section 6 of the Finance Act (Northern Ireland) 1947 M1 (which doubled the rates) had not been enacted.

Subs.(2) rep. by 1970 c.21 (NI)