Stamp Act · 2022 Revised Edition · Part 2
14. Duty on interest
Official textFrom Attorney General's Chambers, unchanged
When interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher than that with which it would have been chargeable had no mention of interest been made therein.
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
How transfer in consideration of debt or subject to future payment etc.
Terms defined in s 2
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;
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