Finance Act 2007 · s 59

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s 59Amendment of section 2

The Stamp Act 1949, which is referred to as the “principal

Act” in this Chapter, is amended in section 2 by substituting for the definition of “duly stamped” the following definition:

“ “duly stamped”, as applied to an instrument, means that the instrument bears an adhesive or impressed stamp of not less than the proper amount or the amount of initial duty paid under paragraph 37(1)(c) and that such stamp has been affixed or used in accordance with the law for the time being in force:

Provided that an official receipt for the proper amount or amount of initial duty may be affixed to any instrument in lieu of the stamp, and the instrument shall then be deemed to be duly stamped;”.