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31 1999

STAMP DUTIES CONSOLIDATION ACT, 1999

PART 11

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.

Application (Part 11).

[SDMA1891 s1 (part)]

136. — This Part shall apply to all duties and to all fees which are for the time being directed to be collected or received by means of stamps.

Stamp duties under care and management of the Commissioners.

[SDMA1891 s1 (part)]

137. — All duties for the time being chargeable by law as stamp duties shall be under the care and management of the Commissioners.