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FINANCE ACT (NORTHERN IRELAND) 1928 - SECT 5

Provision as to stamp duty on powers of attorney.

5. No instrument chargeable with stamp duty under the heading "Letter or Power
of Attorney, and Commission, Factory, Mandate, or other instrument in the
nature thereof" in the First Schedule to the Stamp Act, 1891, shall be charged
with duty more than once by reason only that more persons than one are named
in the instrument as donors or donees (whether jointly, severally or
otherwise), of the powers thereby conferred or that those powers relate to
more than one matter.

S.6 rep. by 1948 c.15 (NI) s.17 sch.2

Construction and short title.



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© 1928 Crown Copyright

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