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REVENUE ACT 1909 - SECT 8

Amendment of section 77 of the Stamp Act, 1891.

8. The provisions of subsection (2) of section seventy-seven of the
Stamp Act, 1891 (which exempt a lease from stamp duty in respect of certain
further considerations) shall not apply as respects any further consideration
in the lease consisting of a covenant which if it were contained in a separate
deed would be chargeable with ad valorem stamp duty, and accordingly the lease
shall in any such case be charged with duty in respect of any such further
consideration under section four of the said Act.


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© 1909 Crown Copyright

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