Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter IV · Amendments to the Stamp Act 1949
57. Amendment of section 42
Feedback & supportSection 42 of the principal Act is amended by inserting after subsection (2) the following subsection:
“(2a) For the purposes of subsection (2), where the instrument is received by way of electronic transmission, the date of receipt thereof shall be verified by the production of a copy or print-out of the electronic transmission.”.