10. The following new section is hereby inserted immediately after section 15 of the principal enactment and shall have effect as section 15A of that enactment :
| 15A, Where any instrument is chargeable with stamp duty in respect of any money expressed in any currency other than that of Sri Lanka, such duty shall be calculated on the value of such money in the currency of Sri Lanka according to the current rate of exchange on the day of the date of the instrument or where the instrument is a bill of exchange, cheque or promissory note drawn, or made, out of Sri Lanka, on the day on which the instrument is stamped in Sri Lanka.". |
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Sri Lanka Consolidated Acts