Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act

The provisions of item 17 of Appended Table 1 of the Stamp Tax Act as amended by the provisions of Article 5 apply to stamp tax on receipts for money or securities listed in that item that are prepared on or after April 1, 2014, and the provisions then in force continue to govern stamp tax on receipts for money or securities that are prepared before that date and listed in item 17 of Appended Table 1 of the Stamp Tax Act prior to its amendment by the provisions of that Article.