|
|
|
Amendment of sections 31 and 31A of Principal Act
|
| |
47. The Principal Act is amended—
|
|
| |
(a) in section 31, by substituting the following for subsection (3):
|
|
| |
“(3) Where duty has been paid in accordance with subsections (1) and (2), the conveyance or transfer made in conformity with the contract or agreement shall not be chargeable with any duty, and the Commissioners, where an electronic return or paper return has been delivered to them, shall issue a stamp certificate to denote that the instrument is not chargeable with duty.”,
|
|
| |
and
|
|
| |
(b) in section 31A, by substituting the following for subsection (3):
|
|
| |
“(3) Where duty has been paid in respect of a contract or agreement, in accordance with subsection (1), a conveyance or transfer made in conformity with the contract or agreement shall not be chargeable with any duty, and the Commissioners, where an electronic return or paper return has been delivered to them, shall issue a stamp certificate to denote that the instrument is not chargeable with duty.”.
|
