Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
This section has been deleted.
Deleted by FA07 s100(1)(c). This section applies to instruments executed on or after 7 December 2006.
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107 Certain mortgages of stock.
[SA1891 s23(1) and (2)]
(1) Every instrument under hand only (not being a promissory note or bill of exchange) given on the occasion of the deposit of any share warrant or stock certificate to bearer, or foreign share certificate, or any security for money transferable by delivery, by means of security for any loan, shall not be chargeable with duty.
(2) Every instrument under hand only (not being a promissory note or bill of exchange) making redeemable or qualifying a duly stamped transfer or a transfer which is not chargeable to duty, intended as a security, of any registered stock or marketable security, shall not be chargeable with duty.
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Deleted by FA07 s100(1)(c). This section applies to instruments executed on or after 7 December 2006.