Section 147 of the Principal Act is amended as follows:(a) by omitting from subsection (1) "actually" ;(b) by omitting subsection (3) and substituting the following subsection:(3) For the purpose of subsection (1) , if the amount of advances secured by the mortgage is the amount by which the amount of advances secured by the mortgage exceeds the amount for which the mortgage has been duly stamped.(a) a mortgage has been duly stamped for an amount of advances secured by the mortgage; and(b) a further advance secured by the mortgage is made; and(c) the total amount of advances secured by the mortgage exceeds the amount for which the mortgage has been duly stamped