Seksyen 52
Akta Setem 1949, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam seksyen 2—
ActIn forceProvision 53 of 74
Seksyen 52
(a)
dalam takrif “duly stamped”, dengan menggantikan proviso dengan proviso yang berikut:
“Provided that a stamp certificate or official receipt for the proper amount or amount of initial duty may be attached or affixed to any instrument in lieu of the stamp, and the instrument shall be deemed to be duly stamped;”; dan
(b)
dengan memasukkan selepas takrif “small and medium enterprise” takrif yang berikut:
‘ “stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty paid in respect of that instrument;’.