Stamp Duties Act 1929 · 2021 Revised Edition · Schedules
Schedule 3 · Persons liable to pay stamp duty
Feedback & supportTHIRD SCHEDULESections 23, 23B, 34(a) and 78Persons liable to pay stamp dutyArticle Nature of the instrument and the reference number thereto in the First Schedule Person liable to pay stamp duty1BOND, COVENANT or INSTRUMENT FOR SECURING PAYMENT — Article 1 The lessee 2CONVEYANCE, ASSIGNMENT or TRANSFER — Article 3(a) to (h) (a)for all purposes other than Article 3(b), (ba), (bb), (bd), (be), (bg) and (bj) The grantee, transferee or lessee (b)for the purposes of Article 3(b), (ba), (bb), (bd), (be), (bg) and (bj) The grantor or transferor2ACONVEYANCE — Article 3A (a)for duty A and duty C The grantee (b)for duty B and duty D The grantor3EXCHANGE — Article 6 Same as a conveyance4LEASE or AGREEMENT FOR A LEASE — Article 8 The lessee 5MORTGAGE, AGREEMENT FOR A MORTGAGE and DEBENTURE — Article 9 The mortgagor or obligor[S 480/2025 wef 04/07/2025][6/2010; 23/2011; 13/2017; S 474/2010; S 16/2011; S 12/2013; S 84/2017]
duty
“duty” means any stamp duty for the time being chargeable under this Act or any other Act;