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In forceUpdated to 1 Jan 2026

Part II · Provisions Applicable to Instruments Generally

14. Instruments reserving interest

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When interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher than that with which it would have been chargeable if no mention of interest had been made therein.

Report

Part III

Provisions Applicable to Particular Instruments

Part IV

Liability for Payment of Duty

Part V

Adjudication as to Stamps

Part VI

Of the Time of Stamping Instruments

Part VII

Instruments Not Duly Stamped

Part VIII

Allowance for Spoiled Stamps

Part IX

Offences and Penalties

Part X

Miscellaneous

Schedules