Seksyen 24
Pindaan seksyen 15a
of Akta Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 2024
Subseksyen 15a(1) Akta ibu dipinda dengan menggantikan proviso dengan proviso yang berikut:
“Provided that no such instrument shall be deemed to be duly stamped unless—
(a)
the instrument is stamped with the duty to which it would but for this section be liable; or
Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 19
(b)
a return is furnished together with the instrument to the Collector in accordance with section 35a, and the instrument is assessed under paragraph 36(1)(b)
and the Collector has certified under section 37
either that the full duty with which the instrument is chargeable has been paid, or that the instrument is not chargeable with duty.”.