xmlns:atom="http://www.w3.org/2005/Atom"
It is hereby declared that the term " share " under the heading " LETTER of ALLOTMENT AND LETTER of RENUNCIATION, or any other document having the effect of a letter of allotment" in the First Schedule to the Stamp Act, 1891, and under the heading " SCRIP CERTIFICATE, SCRIP, or other document" in that schedule, includes a fractional part of a share.