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12 1948



Stamp Duties.

Exemption from stamp duties of Ministers of State.

11. —No stamp duty shall be chargeable or payable on any agreement, conveyance, lease, assignment, memorial or other instrument (including an instrument executed but not stamped before the passing of this Act) made for the purposes of or in connection with the acquisition of land or any interest in, or right to or over, land by a Minister of State.

Exemption for customs bonds in relation to airborne goods.

12. —It is hereby declared that, in the heading “Bond given pursuant to the directions of any Act, etc.” in the First Schedule to the Stamp Act, 1891, and in subsection (1) of section 5 of the Finance Act, 1905 (which extends the exemption under that heading), references to shipping include references to lading on an aircraft.