Singapore legislation
Clause 4
Clause 4
Repeal and re-enactment of section 4
Section 4 of the principal Act is repealed and the following section substituted therefor:“Instrument chargeable with duty4.—
(1)
Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument —
(a)
which, not having been previously executed by any person, is executed in Singapore; or
(b)
which is executed outside Singapore, and relates to any property situate, or to any matter or thing done or to be done, in Singapore, and is received in Singapore,shall be chargeable with duty of the amount specified in that Schedule as the proper duty for that instrument.(2) All instruments chargeable with duty shall be duly stamped.”.