The Principal Act is amended -

(a) in section 18, by the insertion of ", subject to section 159A," after "the Commissioners shall",

(b) in section 29 -

(i) in subsection (4)(b), by the substitution for all of the words from and including "on an application to the Commissioners within 3 years after the date of stamping of the instrument," down to and including "prescribed by the Minister by regulations," of the following:

"on an application to the Commissioners within 3 years after the date of stamping of the instrument, and subject to section 159A, be repaid to the person or persons by whom the stamp duty was paid and such repayment shall bear interest calculated in accordance with section 159B",

and

(ii) in subsection (7) -

(I) by the insertion of "and subject to section 159A," after "was paid,", and

(II) by the substitution of "shall bear interest calculated in accordance with section 159B" for "shall bear simple interest at the rate of 0.0161 per cent, or such other rate (if any) as stands prescribed by the Minister by regulations,",