I move Financial Resolution No. 19:
(1) THAT in this Resolution "the Schedule" means the First Schedule, as amended by the Finance Act, 1970 (No. 14 of 1970), and subsequent enactments, to the Stamp Act, 1891.
(2) THAT, as respects instruments executed on or after the 1st day of February, 1992—
(a) the Schedule, other than the Heading "CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities." and the Heading "LEASE",
(b) sections 56, 59, 62 and 106 of the Stamp Act, 1891,
(c) section 9 of the Finance Act, 1902,
(d) section 42 of the Finance Act, 1920, and
(e) section 30 of the Finance Act, 1961 (No. 23 of 1961),
be amended by the substitution of "£10" for "£5" (inserted by the Finance Act, 1982 (No. 14 of 1982)) in each place where it occurs.
(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This resolution provides for an increase from £5 to £10 in the stamp duties charged on a range of legal documents. The increase will have effect with regard to documents executed on or after 1 February 1992.