Section 117 Stamp Duties Act

Section 117 of Stamp Duties Act 1939 is about Certain temporary occupation licences not liable to duty under Cap. 126 of the 1923 edition. It provides as follows:

Whereas doubts have arisen as to whether or not a temporary occupation, licence granted under the Land Use Act previous to the coming into force of this Act is liable to stamp duty under the Stamp Act it is hereby declared that all such instruments which have not previously been stamped shall be deemed not to have been liable to stamp duty under the said Act.