Malaysia legislation
Section 52
Section 52
Amendment of section 2
The Stamp Act 1949, which is referred to as the “principal Act”
in this Chapter, is amended in section 2—
(a)
in the definition of “duly stamped”, by substituting for the proviso the following proviso:
“Provided that a stamp certificate or official receipt for the proper amount or amount of initial duty may be attached or affixed to any instrument in lieu of the stamp, and the instrument shall be deemed to be duly stamped;”; and
(b)
by inserting after the definition of “small and medium enterprise” the following definition:
‘ “stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty paid in respect of that instrument;’.
44 Laws of Malaysia ACT 693
Amendment of section 7