Stamp Act · s 30

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s 30Exemption of Government

No duty shall be chargeable in respect of —

(a)

any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the

Stamp

Government would be liable to pay the duty chargeable in respect of such instrument;

(b)

any instrument which relates exclusively to immovable property situated out of Brunei Darussalam or which relates exclusively to things to be done out of Brunei Darussalam.