The Order, which is deemed to have come into operation on 15 June 2011, exempts from stamp duty any instrument of loan agreement or financing under the Syariah chargeable under sub-item 27(a)(i) of the First Schedule to the Stamp Act 1949 executed between a Small and Medium Enterprise which has been approved for an incentive under the Green Lane Policy by the Secretariat for Green Lane Policy of the Ministry of Finance and (a) Bank Perusahaan Kecil & Sederhana Malaysia Berhad, (b) Bank Pembangunan Malaysia Berhad, or Export-Import Bank of Malaysia Berhad.
