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In force2021 Revised Edition

Part 6 · Time of Stamping Instruments

49. Persons liable to penalty

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The person liable to any penalty under section 46 is the person by whom the duty is payable in accordance with Part 4.

Report

Part 7

Instruments Not Duly Stamped

Part 8

Allowance for Duty Paid or Overpaid in Certain Cases

Part 8A

Application of Act to Electronic Instruments

Part 8B

Application of Act to Vccs

Part 9

Offences and Penalties

Part 10

Miscellaneous

Schedules