Section 69 of the Finance Act, 1973, is hereby amended -
(a) in subsection (1) by the substitution of "1 per cent of the amount determined in accordance with the said section 70 but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest pound:" for "£1 for every £100 or part of £100 of the amount determined in accordance with the said section 70;",
(b) in subsection (3) by the substitution of "1 per cent per month or part of a month" for "9 per cent. per annum", and
(c) by the substitution of the following subsection for subsection (4):
"(4) The registrar shall not incorporate a capital company which is to be incorporated under the Companies Act, 1963, or register a capital company which is to be formed under the Limited Partnerships Act, 1907, until the statement referred to in subsection (1) of this section in relation to the company is duly stamped or in the case of a capital company specified in