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Section 43

Section 12 of the principal Act is amended—

of Finance Act 2020

ActIn forceProvision 47 of 70
Section 43

(a)

by deleting the word “or” at the end of paragraph (b);

(b)

by substituting for the full stop at the end of paragraph (c) the words “; or”; and

(c)

by inserting after paragraph (c) the following paragraph:

“(d) there is denoted by means of digital stamping on the duplicate or counterpart that full and proper duty has been paid in respect of the original instrument.”.

34

Act 831

Amendment of section 48