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Bab III · Pindaan Kepada Akta Setem 1949

61. Pindaan seksyen 37

Seksyen 37 Akta ibu dipinda dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1)  When an instrument brought to the Collector under section 36 or 36a is in his opinion one of a description chargeable with duty, and—

(a)

the Collector determined that it is already fully stamped;

(b)

the duty assessed by the Collector under such section, 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; or

(c)

the initial duty assessed by the Collector has been paid, the Collector shall certify by endorsement on such instrument that the full duty, or initial duty, stating the amount, with which it is chargeable, has been paid.”.

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Pindaan Kepada Akta Cukai Aktiviti Perniagaan Luar Pesisir Labuan 1990