Amendment No. 82 is an alternative to amendment No. 79 and both may be discussed together.
SECTION 92.
Chairman
Amendment No. 82 is preferable to amendment No. 79. Therefore, I will not move the latter.
Amendment No. 79 not moved.
I move amendment No. 80:
In page 102, to delete lines 32 to 35 and substitute the following:
"Provided that—
(a) where the transfer operates as a voluntary disposition inter vivos, the reference in this section to the amount or value of the consideration for the sale shall, in relation to the duty so chargeable, be construed as a reference to the value of the securities transferred,
(b) where the calculation results in an amount which is not a multiple of one penny, the amount so calculated shall be rounded to the nearest penny, and any half of a penny shall be rounded up to the next whole penny.".
Amendment agreed to.
Section 92, as amended, agreed to.
Sections 93 and 94 agreed to.