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In forceUpdated to 1 Jan 2026

Part IV · Liability for Payment of Duty

35. Exemptions

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The instruments appearing under the heading of “General

Exemptions” in the First Schedule shall not be chargeable with duty.

Report

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