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Stamp duty on allotment letters of fractional parts of shares.
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9. It is hereby declared that the term “share” under the heading “Letter of Allotment and Letter of Renunciation, or any other document having the effect of a letter of allotment” in the First Schedule to the Stamp Act, 1891, and under the heading “Scrip Certificate, Scrip, or other document” in that schedule, includes a fractional part of a share.
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