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Chapter: | 117
 | Title: | STAMP DUTY ORDINANCE | Gazette Number: | 12 of 1999 |
| Section: | 41 | Heading: | Non-liability of Government or public officer for payment of stamp duty | Version Date: | 01/07/1997 |
Adaptation amendments retroactively made-see 12 of 1999 s. 3
(1) Notwithstanding section 4(3), the Central People's Government, the Government or any incorporated public officer or any person acting in his capacity as a public officer shall not be liable for the payment of stamp duty chargeable on any instrument or any penalty payable in respect thereof under section 9. (Amended 12 of 1999 s. 3)
(2) Subsection (1) does not apply to-
- (a) any public officer acting in his capacity as-
- (i) Official Administrator;
(ii) Official Receiver;
(iii) Official Trustee; or
(iv) liquidator; or