94D   Liability to duty of SCH-regulated transfers

(1)  An SCH-regulated transfer of a marketable security to which this Division applies is chargeable with duty at the rate of 30 cents per $100, or part, of the transfer value of the marketable security.

(2)  If the SCH-regulated transfer of the marketable security is made within 2 months after an instrument of transfer of the marketable security to or for the benefit of the same transferee is first executed, the instrument is not chargeable with duty under this Act.