Stamp Duties Consolidation Act 1999 section 4

How duties are to be paid

Section 4 sets out how stamp duties are to be paid and how the payment is to be denoted on the instrument concerned.

• All stamp duties must be paid and denoted in accordance with the Stamp Duties Consolidation Act 1999.
• Payment is normally denoted by impressed stamps or by attaching the stamp certificate issued for the instrument.
• The Act makes express exceptions for composition agreements, bills of exchange, and electronically transferred securities.
• Under the e-stamping system, the instrument is stamped by attaching the stamp certificate to it.