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In forceUpdated to 1 Jan 2026
Contents

Part III · Provisions Applicable to Particular Instruments

29A. Directions as to duty upon a primary or principal security

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In determining whether an instrument is the only, principal or primary security for any annuity, or for any sum or sums of money or for the payment or repayment of money within the meaning of

46 Laws of Malaysia ACT 378

Item 22(1) or Item 27(a) in the First Schedule, no account shall be taken of any other instrument which is a security for the same annuity, sum or sums of money or for the same payment or repayment, as the case may be, or for any part thereof, unless that other instrument is chargeable with stamp duty under either of the said paragraphs and is duly stamped.

Report

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