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Section 53

Amendment of section 7

of Finance Act 2009

ActIn forceProvision 62 of 86
Section 53

Section 7 of the principal Act is amended by substituting for subsection (1) the following subsection:

“(1) Subject to any rules made under paragraph 82(b), all duties with which any instruments are chargeable under this Act shall be paid, and payment shall be indicated on such instrument by—

(a)

means of an adhesive stamp;

(b)

affixing an official receipt to such instrument; or

(c)

attaching a stamp certificate to such instrument.”.