(1)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 [1947 c.15] (which doubled the rates) had not been enacted.
Subs.(2) rep. by 1970 c.21 (NI)