2. Amendment of section 5…

Section 5 of the Stamp Duty Act, No. 43 of 1982

(hereinafter referred to as “the principal enactment”) as last amended by Act No. 25 of 1999 is hereby amended by the addition, at the end of that section, of the following paragraphs :—

“(28)

a forward contract between a buyer and a seller, for the sale of agricultural produce ;

a bill of exchange or inland bill of exchange drawn in connection with a contract referred to in paragraph (28).”.