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Amendment of s.6 of 1891 c.39, as to rates of exchange. 12.(1) Where an instrument ... is charged with an ad valorem duty in respect of any money in any foreign or colonial currency, a rate of exchange for which is specified in the schedule to this Act, the stamp duty on that instrument shall, instead of being calculated as provided by section six of the Stamp Act, 1891, be calculated according to the rate of exchange so specified. (2) The Commissioners may substitute, as respects any foreign or colonial currency mentioned in the schedule to this Act, any rate of exchange for that specified in the schedule, and may add to the schedule a rate of exchange for any foreign or colonial currency not mentioned therein, and this Act shall be construed as if any rate of exchange for the time being substituted or added were contained in the said schedule, and in the case of the substitution of a rate of exchange as if the rate for which the new rate is substituted were omitted from that schedule. (3) Any substitution or addition so made by the Commissioners shall not take effect until it has been advertised in the London Gazette for two successive weeks. S.13 rep. by 1910 c.8 s.96 sch.6
© 1899 Crown Copyright
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