Commencement of amendment to the Stamp Act 1949
s 20
(1) Paragraph 21(a) comes into operation on 1 June 2023. (2) Paragraphs 21(b) and (c) come into operation on the coming into operation of this Act.
Finance Act 2023 Chapter IV — AMENDMENT TO THE STAMP ACT 1949
Amendment of First Schedule
s 21
The Stamp Act 1949 is amended in the First Schedule— (a) in subitem 22(4), by inserting after the words “higher educational institutions” the words “or pursuing any course of study in any institution”; (b) in subitem 27(d), by inserting before the words “, pursuant to an agreement for discounting invoices or hire purchase receivables” the words “or any statutory body, agency of the Government or of the State Government, or any company in which the Government or the State Government has interest, which provides financing to a small and medium enterprise”; and (c) in subitem 32(c), by inserting before the words “, pursuant to a factoring agreement” the words “or any statutory body, agency of the Government or of the State Government, or any company in which the Government or the State Government has interest, which provides financing to a small and medium enterprise”.
Back to Finance Act 2023 — full text
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).