Stamp Duties Consolidation Act, 1999


Management Provisions

Chapter 1

Interpretation, Application and Care and Management

Interpretation (Part 11).

[SDMA 1891 s27 (part); Par.16(1) I.R.(Adap.)O 1923]

135.— In this Part—

“duty” means any stamp duty for the time being chargeable by law;

“office of the Commissioners” means an office of the Commissioners where stamps are provided;

“officer” means officer of the Commissioners;

“stamp” is a stamp provided or to be provided by a Government Department.