In forceUpdated to 1 Jan 2026Current version · Updated to 1 Jan 2026
Stamp Act 1949 · Updated to 1 Jan 2026 · Part IV · Liability for Payment of Duty
35. Exemptions
Feedback & supportThe instruments appearing under the heading of “General
Exemptions” in the First Schedule shall not be chargeable with duty.
duty
Defined · s 2
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;