• Home
  • Tax Law and Commentary Online
  • SDCA1999 | Section 4 How duties are to be paid
Change year: 2010

Section 4 How duties are to be paid

Print_icon
Contents Previous section Next section |
Unlock_icon
Sign up to access full section commentary and legislation back years
subscription or 30 day access with no obligation

All stamp duties for the time being chargeable by law on any instruments are to be paid and denoted according to this Act and except where express provision is made to the contrary are to be denoted by [impressed stamps or by attaching to the instrument the stamp certificate issued in respect of that instrument]1.

Amendments

1 Substituted by Finance Act 2008 section 111(1)(b) from a day to be appointed by the Minister for Finance.

How are stamp duties to be paid and denoted?

Stamp duties are to be paid and denoted (as having been paid) by means of impressed stamps unless otherwise indicated in this Act.

Print_icon
Contents Previous section Next section