Clause 11

by deleting subsection (1) and substituting the following subsection:“(1) When any person —

has inadvertently paid duty of a greater value than was necessary; or (b)has inadvertently paid duty in respect of an instrument not liable to any duty, and has been issued with a stamp certificate denoting the duty so paid in respect of the instrument, the Commissioner may —

on an application made within 6 months after the date of the instrument; or (ii)if the instrument is not dated, within 6 months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel that certificate and make an allowance for the duty overpaid or paid (as the case may be).”; and

by deleting the words “misused stamps” in the section heading and substituting the words “duty paid or overpaid for misused stamp certificates”.