Stamp Duty (Incorporation) Act (No. 27 of 1991)

Sri Lanka Consolidated Acts

Amendment of section 54 of the principal enactment

5. Section 54 of the principal enactment is hereby amended in subsection (1) of that section, as follows: "

(1) by the substitution in paragraph (d), for the words "in any manner whatsoever.", of the words "in any manner whatsoever : ", and

(2) by the addition immediately after paragraph (d) of that subsection, of the following new paragraph : "

	"( e) where a letter of credit, issued in pursuance of a duly stamped application made for such letter of credit, has not been made use of in any manner whatsoever. ",