Chapter 5: Taxation of Dutiable Instruments

Part I: Imposition of Stamp Duties

Sections 123 to 126

• 123Charge of duties
• 124Manner of denoting duty
• 125Obligation to stamp
• 126Admissible evidence

Part II: Chargeable Instruments

Sections 127 to 138

• 127Bill of exchange
• 128Promissory Note
• 129Sale or purchase of options
• 130Conveyance on sale
• 131Conveyance in consideration of a debt
• 132Duty on transfer of mineral assets
• 133Provisions as to exchange
• 134Leases
• 135Duty on share capital
• 136Duty on loan capital
• 137Marketable security
• 138Appraisements

Part III: Miscellaneous Provisions

Sections 139 to 142

• 139Duplicates and counterparts
• 140Duty relating to one instrument covering multiple transactions
• 141Duty relating to multiple instruments covering same transaction
• 142Provisions on non-monetary consideration