|117||Title:||STAMP DUTY ORDINANCE||Gazette Number:||L.N. 82 of 2004|
|Section:||18B||Heading:||Presentation of copies of instruments, etc.||Version Date:||02/08/2004|
(1) In this Ordinance, any reference to an instrument as one being or required to be presented or tendered to the Collector for stamping shall be construed as including a reference to a copy of the instrument if it is shown to the satisfaction of the Collector that it is impracticable in the circumstances of the case that the instrument be or be required to be so presented or tendered (as the case may be).
(2) Where a copy of an instrument chargeable with stamp duty is presented to the Collector for stamping pursuant to subsection (1), the Collector may, where he is required or empowered under this Ordinance to stamp the instrument or cause it to be stamped, issue a stamp certificate in respect of the instrument under Part IIA. (Amended 21 of 2003 s. 8)
(3) (Repealed 21 of 2003 s. 8)
(4) In this section, a reference to a copy, in relation to an instrument, shall be construed as a reference to a copy which is shown to the satisfaction of the Collector as a true copy of the instrument.