Stamp Act · 2022 Revised Edition · Part 2
11. Conversion of amount expressed in foreign currencies
Official textFrom Attorney General's Chambers, unchanged
When an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of Brunei Darussalam, such duty shall be calculated on the value of such money in the currency of
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Brunei Darussalam according to the value prescribed by notification published in the Gazette by order of the Minister.
prescribed
“prescribed” means prescribed by rules made by His Majesty the Sultan and Yang Di-Pertuan in Council under this Act;
Terms defined in this Act
chargeable
Defined · s 2“chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument chargeable under the law in force in Brunei Darussalam when such instrument was executed or, when several persons executed the instrument at different times, first executed;
instrument
Defined · s 2“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
money
Defined · s 2“money” includes all sums whether expressed in the currency of Brunei Darussalam or in any other currency;
prescribed
Defined · s 82“prescribed” means prescribed by rules made by His Majesty the Sultan and Yang Di-Pertuan in Council under this Act;
Part
Liability of Persons to Payment of Duty
Part 4
Part
Time of Stamping Instruments
Part 6
Part
Sale of Stamps and Allowance for Spoiled Stamps
Part
Offences and Penalties
Part
Estate Duties
Part