Stamp Duties Consolidation Act, 1999


Provisions Applicable to Particular Instruments

Chapter 1

Bills of Exchange and Promissory Notes

Bills and notes purporting to be drawn outside the State.

[SA1891 s36]

22.— A bill of exchange or promissory note which purports to be drawn or made outside the State shall, for the purpose of the stamp duty on such bill of exchange or promissory note, be deemed to have been so drawn or made, although it may in fact have been drawn or made in the State.