§ 21. "That—
- (a) the stamp duty charged on loan capital under Section eight of the Finance Act, 1899, shall be double that now chargeable;
- (b) the stamp duties charged under or by reference to the headings' Bond, Covenant or Instrument 'and' Mortgage, Bond, Debenture, Covenant and Warrant of
823 Attorney' in the first Schedule to the Stamp Act, 1891, shall be double those now chargeable; and
- (c) the reference in the heading 'Bond given pursuant to the directions of any Act', &C., in the said Schedule to duties of excise or customs shall include a reference to purchase tax."