2. In the Stamp Act, 1899 (II of 1899), in Schedule I, in article No. 23,-(a) for the figure “17.5%” the figure “18%” shall be substituted; and(b) for the heading “Exemption.” and the existing entry thereunder the following shall be substituted, namely:-“EXEMPTIONS.(a) Assignment of copyright under the Copyright Ordinance, 1962, section 14.(b) Transfer of landed property owned by an industrial entrepreneur to a limited company incorporated for industrial purposes, provided that the entrepreneur becomes a shareholder of the company to the extent of the value of the property”.