s 47
Save where other express provision is made by this or any other Act, any unstamped or insufficiently stamped instrument not being a cheque or promissory note drawn or made within Malaysia may be stamped after execution on payment of the unpaid duty if the instrument is presented for stamping within thirty days of its execution if executed within Malaysia, or within thirty days after it has been first received in Malaysia if it has been executed out of Malaysia.”. Deletion of sections 54 and 62 40. The principal Act is amended by deleting sections 54 and 62. Amendment of section 63 41. Section 63 of the principal Act is amended by deleting the words “bill of exchange,” in paragraph (c). Amendment of section 65 42. Section 65 of the principal Act is amended— (a) in paragraph (a), by deleting the words “any bill of exchange or”; and (b) in paragraphs (a) and (b), by deleting the words “bill or”. Amendment of First Schedule 43. The First Schedule to the principal Act is amended— (a) by deleting items 17, 18 and 19; (b) by substituting for the full stop at the end of paragraph (c) of the exemptions under item 32 a semi colon and inserting, immediately thereafter, the following new paragraph (d): “(d) Transfer or assignment on sale of any copyright, trade mark, patent or any similar right.”; (c) by substituting for item 61 the following: “PROTEST OF NOTE, that is to say, any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonour of a promissory note”; and (d) by deleting item 64. Amendment of Second Schedule 44. The Second Schedule to the principal Act is amended— (a) by deleting items 2 and 3; (b) by substituting for the word “BILL” in item 15 the word “NOTE”; and (c) by deleting item 17. C HAPTER VII REPEAL OF THE ESTATE DUTY ENACTMENT 1941, THE ESTATE DUTY ORDINANCE OF SABAH, THE ESTATE DUTY ORDINANCE OF SARAWAK, THE FINANCE (ESTATE DUTY) ACT 1965, THE FINANCE (ESTATE DUTY) ACT 1971, THE FINANCE (ESTATE DUTY) ACT 1979 AND THE FINANCE (ESTATE DUTY) ACT 1980 Commencement of this Chapter 45. This Chapter shall be deemed to have come into force on 1 November 1991. Repeal of the Estate Duty Enactment 1941, etc., and saving 46. (1) Subject to subsection (2), the Estate Duty Enactment 1941, the Estate Duty Ordinance of Sabah, the Estate Duty Ordinance of Sarawak, the Finance (Estate Duty) Act 1965, the Finance (Estate Duty) Act 1971, the Finance (Estate Duty) Act 1979 and the Finance (Estate Duty) Act 1980 are repealed. (2) The repeal of the laws mentioned in subsection (1) shall not affect the operation of such laws in regard to any person dying before the coming into force of the repeal of such laws as if the repeal had not been made. LAWS OF MALAYSIA