Section 30

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1)  Where a return together with an instrument has been furnished to the Collector in accordance with section 35a for an assessment under section 36,

36a, 36aa, 36b or 36ca and—

the Collector has determined that the instrument is already fully stamped; or

the duty assessed by the Collector under section 36, 36a, 36aa, 36b or 36ca, as the case may be, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so assessed, has been paid, the Collector shall certify by indorsement on the instrument that the full duty or minimum duty, initial duty, advance duty or additional duty, as the case may be, stating the amount with which the instrument is chargeable has been paid.”; dan

dalam subseksyen (2a), dengan menggantikan perkataan

“the person bringing the instrument to the Collector” dengan perkataan “the person furnishing the return together with the instrument to the Collector in accordance with section 35a”.

Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 23

Pindaan seksyen 40