Stamp Act · 2022 Revised Edition · Part 2
17. When value of subject matter is indeterminate
Official textFrom Attorney General's Chambers, unchanged
When the amount or value of the subject matter of any instrument chargeable with ad valorem duty cannot be or (in the case of an instrument executed before the commencement of this Act) could not have been ascertained at the date of its execution or first execution, nothing shall be claimable under such instrument more than the highest amount or value for which, if stated in an instrument of the same description, the stamp actually used would, at the date of such execution, have been sufficient:
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Provided that when proceedings have been taken in respect of an instrument under section 31 or 39, the amount certified by the Collector is deemed to be the stamp actually used at the date of execution.
Collector
“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
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;
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
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