Section 57 | Miscellaneous reductions.

(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

Mortgage, Bond, Debenture, Covenant and Warrant of Attorney,

shall be those at which the duty would be chargeable if section 52 of the Finance Act 1947 (which doubled the rates) had not been enacted.

(2)Repealed