s 20 Amendment of First Schedule
The Stamp Act 1949, which in this Chapter is referred to as the “principal Act”, is amended in the First Schedule by inserting after item 49 the following item: Item Description of Instrument Proper Stamp Duty “49A. LEASE OR AGREEMENT FOR The same ad valorem LEASE UNDER THE PRINCIPLES duty as upon a charge OF AL-IJARAH of the Syariah or mortgage for such law for the purpose of financing total amount.”. or securing repayment of money