Stamp Act 1949 · Updated to 1 Jan 2026 · Part II · Provisions Applicable to Instruments Generally
6. Instrument relating to distinct matters
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written
“writing” or “written” includes any handwriting, typewriting, printing, electronic record or transmission which is in an electronically readable form. Collector and Deputy Collectors of Stamp Duties
an instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters;
an instrument made for any consideration in respect of which it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
*NOTE—This Act has been repealed by Companies Act 2016 [Act 777]—see subsection 620(1) of Act 777.
24 Laws of Malaysia ACT 378