STAMP DUTIES ACT 1923 - SECT 4

STAMP DUTIES ACT 1923 - SECT 4

4—Imposition of stamp duties

        (1)         Subject to the exemptions contained in Schedule 2 and the other provisions of this Act, the stamp duties specified in that Schedule are charged in respect of the instruments specified in that Schedule.

        (2)         The parties who executed an instrument are jointly and severally liable to pay the duty charged in respect of the instrument.