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In forceUpdated to 1 Jan 2026

Part II · Provisions Applicable to Instruments Generally

7. Mode of paying and denoting duty

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(1)

Subject to any rules made under paragraph 82(b), all duties with which any instruments are chargeable under this Act shall be paid, and payment shall be indicated on such instrument by—

(a)

(Deleted by Act 851).

(aa)

(Deleted by Act 851).

(b)

affixing an official receipt to such instrument;

(c)

attaching a stamp certificate to such instrument; or

(d)

means of digital stamping.

(8)

(Deleted by Act 851).

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