|
|
Chapter 1 Bills of Exchange and Promissory Notes (ss. 22-28) |
|
|
22. Bills and notes purporting to be drawn outside the State. |
|
|
23. Restriction on stamping after execution. |
|
|
24. One bill only of a set need be stamped. |
|
|
25. Denotion of duty by adhesive stamps. |
|
|
26. Certain bills issued by local authorities to be chargeable as promissory notes. |
|
|
27. Stamping of certain foreign bills of exchange. |
|
|
28. Notes promising the payment of sum of money out of a particular fund, etc. |
|
|
Chapter 2 Conveyances on Sale (ss. 29-48) |
|
|
29. Conveyance on sale combined with building agreement for dwellinghouse or apartment. |
|
|
30. Voluntary dispositions inter vivos chargeable as conveyances or transfers on sale. |
|
|
31. Certain contracts to be chargeable as conveyances on sale. |
|
|
31A. Resting in contract. |
|
|
31B. Licence agreements. |
|
|
31C. Shares deriving value from immovable property situated in State. |
|
|
31D. Cancellation schemes of arrangement. |
|
|
31E. Stamp duty on certain acquisitions of residential property. |
|
|
32. As to sale of an annuity or right not before in existence. |
|
|
33. Conveyance or transfer in contemplation of sale. |
|
|
34. Agreements in connection with, or in contemplation of, sale. |
|
|
35. Deeds of enlargement. |
|
|
36. Certain contracts for sale of leasehold interests to be chargeable as conveyances on sale. |
|
|
37. Exchanges. |
|
|
38. Partitions or divisions. |
|
|
39. Decree or order for foreclosure, etc., and stamp duty. |
|
|
40. Calculation of ad valorem duty on stock and securities. |
|
|
41. How conveyance in consideration of debt, etc., to be charged. |
|
|
42. Charging of consideration consisting of periodical payments. |
|
|
43. Further consideration in respect of substantial improvements not chargeable. |
|
|
44. Procedure to apply where consideration, etc., cannot be ascertained. |
|
|
45. Directions as to apportionment of consideration. |
|
|
45A. Aggregation of transactions. |
|
|
46. Directions as to sub-sales. |
|
|
47. Principal instrument, how to be ascertained. |
|
|
48. Stamp duty and value-added tax. |
|
|
Chapter 3 Conveyances on any occasion except sale or mortgage (s. 49) |
|
|
49. Certain transfers, etc., not sales or mortgages, deemed to be conveyances. |
|
|
Chapter 4 Leases (ss. 50-56) |
|
|
50. Agreements for not more than 35 years charged as leases. |
|
|
50A. Agreements for more than 35 years charged as leases. |
|
|
51. Leases how to be charged in respect of produce, etc. |
|
|
52. Charging of duty on leases, etc. |
|
|
53. Lease combined with building agreement for dwellinghouse or apartment. |
|
|
54. Leases deemed to operate as voluntary dispositions inter vivos. |
|
|
55. Procedure to apply where consideration, etc., cannot be ascertained. |
|
|
56. Stamp duty and value-added tax. |
|
|
Chapter 5 Mortgages, etc. (ss. 57-58) |
|
|
57. Charging of duty on mortgages, etc. |
|
|
58. Security for future advances, how to be charged. |
|
|
Chapter 6 Policies of Insurance (ss. 59-62) |
|
|
59. Penalty for policy of insurance not duly stamped. |
|
|
60. Short-term life insurance policies. |
|
|
61. Location of insurance risk for stamp duty purposes. |
|
|
62. Limitation of stamp duty on certain instruments relating to 2 or more distinct matters. |
|
|
Chapter 7 Releases or Renunciations of any property, or of any right or interest in any property (s. 63) |
|
|
63. Letters of renunciation. |
|
|
Chapter 8 Share Warrants and Stock Certificates to Bearer, etc. (ss. 64-66) |
|
|
64. Instruments passing by delivery in pursuance of usage. |
|
|
65. Penalty for issuing share warrant not duly stamped. |
|
|
66. Penalty for issuing stock certificate not duly stamped, etc. |
|
|
Chapter 9 Surrenders of any property, or of any right or interest in any property (s. 67) |
|
|
67. Surrender and merger of leasehold interests. |
