Finance Act, 1999

Amendment of section 109 (penalty for issuing stock certificate unstamped) of Act of 1891.

163.—Section 109 of the Act of 1891 is hereby amended in subsection (2)—

(a) by the insertion of “which is chargeable to stamp duty” after “stock certificate to bearer”, and

(b) by the substitution of “penalty” for “fine”.