Duty on Documents and Transfers Act (Cap. 364), article 23

23. (1) The Minister may by order direct that a specified document or transfer chargeable with duty under this Act be exempt from duty in whole or in part. Cap. 294 - Repealed. (2)* Any exemptions granted under the provisions of the Duty on Documents Act and of the Stamp Duties Ordinance, repealed by the said Act, shall be deemed to have been granted by the Minister under the powers vested in him by sub-article (1). Power of Commissioner to remit or reduce certain penalties and additional duty.