Clause 14

The Fourth Schedule to the principal Act is amended by deleting item 1 and substituting the following items:“1.A transfer of the undertaking or shares in respect of a scheme for reconstruction of company or companies, an amalgamation of companies, or a transfer, conveyance or assignment of beneficial interest in assets between associated entities, under section 15 $150, irrespective of whether the instrument qualifies for relief under section 151A.A conversion of a firm or private company to a limited liability partnership under section 15 $150, irrespective of whether the instrument qualifies for relief under section 151B.An acquisition of ordinary shares in a company under section 15A $150, irrespective of whether the instrument qualifies for relief under section 15A”.