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Stamp duty on allotment letters of fractional parts of shares. 9. It is hereby declared that the term "share" under the heading "LETTER of ALLOTMENT and LETTER of RENUNCIATION, or any other document having the effect of a letter of allotment" in the First Schedule to the Stamp Act, 1891, and under the heading "SCRIP CERTIFICATE, SCRIP, or other document" in that schedule, includes a fractional part of a share. S.10 rep. by 1961 c.10 (NI) s.14 sch.3 Pt.I Fees on licences for importation of explosives.
© 1909 Crown Copyright
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