104 Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc.

[FA1991 s93]

Stamp duty shall not be chargeable on—

(a) a licence granted under section 8, 9 or 19 of the Petroleum and Other Minerals Development Act, 1960,

(b) a lease granted under section 13 of that Act, or

(c) an instrument for the sale, assignment or transfer of any such licence or lease or any right or interest in any such licence or lease.