36Exemption from stamp duty on receipts for salaries, wages, and superannuation and other like allowances
The following exemption shall be substituted for exemption numbered (6) under the heading " Receipt " given for, or upon the payment of, money amounting " to two pounds or upwards" in the First Schedule to the Stamp Act, 1891 :—
“(6)Receipt given for or on account of any salary, pay or wages, or for or on account of any other like payment made to or for the account or benefit of any person, being the holder of an office or an employee, in respect of his office or employment, or for or on account of money paid in respect of any pension, superannuation allowance, compassionate allowance or other like allowance.”