In forceAmended2021 Revised EditionCurrent version · 2021 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Stamp Duties Act 1929 · 2021 Revised Edition · Part 6 · Time of Stamping Instruments
48. Denoting penalty
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Last amended by an amending law of 2013.
The payment of any penalty prescribed under section 46 must be denoted —
(a)
by a receipt issued by the Commissioner; or
Commissioner
Defined · s 2
“Commissioner” means the Commissioner of Stamp Duties appointed under this Act;
(b)
by notation on the stamp certificate relating to the instrument.
stamp certificate
Defined · s 2
“stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted;