Clause 21

Section 46 of the principal Act is amended by inserting, immediately after subsection (2), the following subsection:“(3) For the purposes of this section, an instrument shall be deemed to be unstamped or insufficiently stamped notwithstanding that a stamp certificate is attached thereto if, by reason of the circumstances mentioned in section 6D(3), the duty chargeable on the instrument was not deducted by the Commissioner from the designated account of a registered person.”.