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Companies Act · s 105

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s 105

(1)

An instrument of transfer of a share registered in a local or branch register, is deemed to be a transfer of property situate out of Brunei

Darussalam, and unless executed in any part of Brunei Darussalam, shall be exempt from stamp duty chargeable in Brunei Darussalam.

(2)

No estate duty shall be payable in respect of the share or other interest of a deceased member registered in a local or branch register kept out of Brunei Darussalam under this Act.

Provisions as to or branch registers of companies kept in Brunei