111. Electronic stamping of instruments.

(1) The Principal Act is amended -

(a) in section 1 -

(i) by inserting the following after the definition of "die":

 "' electronic return ' means a return that is required to be made to the Commissioners by means of the e-stamping system;

' e-stamping system ' means the electronic system established by the Commissioners by means of which electronic returns can be made to, and stamp certificates can be issued by, the Commissioners;",

(ii) by substituting the following paragraphs for paragraphs (b) and (c) of the definition of "stamp":

 "(b) any receipt in whatever form issued by or under the direction of the Commissioners,

(c) an adhesive stamp issued by or under the direction of the Commissioners, or

(d) a stamp certificate,",

and

(iii) by substituting the following definitions for the definition of "stamped":

 "' stamp certificate ' means -

(a) a certificate issued electronically by the Commissioners by means of the e-stamping system, or

(b) a certificate processed electronically b

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