|117||Title:||STAMP DUTY ORDINANCE||Gazette Number:||L.N. 82 of 2004|
|Section:||40||Heading:||Instruments specially exempted||Version Date:||02/08/2004|
(1) In the case of any instrument in respect of which, by virtue of section 41 or 43(1), no person is liable for the payment of stamp duty chargeable thereon, the instrument shall not be chargeable with stamp duty if, but only if, it is presented to the Collector for stamping.
(2) Any instrument presented to the Collector under this section, and any duplicate or counterpart of such instrument, shall, without payment of an adjudication fee and notwithstanding section 13(4), be stamped under subsection (3)(a) of that section to the effect that it is not chargeable with stamp duty, and subsection (6) of that section shall apply accordingly. (Amended 21 of 2003 s. 16)