Clause 12

Subsection (1) of section 62 of the Stamp Ordinance is hereby amended by substituting a semi-colon for the comma appearing at the end of paragraph (c) thereof and by adding immediately thereafter the following new paragraphs: —“(d)with intent to evade the payment of duty, draws, makes, executes or signs, otherwise than as a witness, any instrument whatsoever chargeable with duty without the same being duly stamped;