Section 106 of the Finance Act, 1993, is hereby amended in subsection (3) (as amended by the Finance Act, 1994) by the substitution of the following paragraph for paragraph (b):
"(b) any other loan capital:
Provided that where the instrument is chargeable to stamp duty under the Heading 'Mortgage, Bond, Debenture, Covenant (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance on property situated in the State other than shares in stocks or funds of the Government or the Oireachtas’ in the First Schedule to the Stamp Act, 1891, the instrument shall be chargeable with that duty.".