Stamp and Cheque Duties Amendment Act (No 2) 1988

Stamp and Cheque Duties Amendment Act (No 2) 1988

Public Act1988 No 16
Date of assent24 March 1988
Note

This Act is administered in the Inland Revenue Department

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title and commencement

  • (1) This Act may be cited as the Stamp and Cheque Duties Amendment Act (No 2) 1988, and shall be read together with and deemed part of the Stamp and Cheque Duties Act 1971 (hereinafter referred to as the principal Act).

    (2) This Act shall come into force on the 17th day of March 1988.

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3 Stamp duty payable

  • (1) This subsection substituted s 10 of the principal Act..

    (2) The repeal of section 10 of the principal Act by subsection (1) of this section shall not affect any liability to stamp duty arising before the commencement of this Act, and any such liability shall be determined in accordance with the provisions of the principal Act as if this Act had not been passed.

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Schedule
Consequential amendments

Section 7