Stamp Act · 2022 Revised Edition · Part 2
21. What is to be charged as conveyance
Official textFrom Attorney General's Chambers, unchanged
Every instrument and every judgment or order of any Court, whereby any property on any occasion, except a sale or mortgage, is transferred to or vested in any person, is to be charged as a conveyance or transfer of property.
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Terms defined in s 2
conveyance
Defined · s 2“conveyance” includes every instrument and every decree or order of Court whereby any property (movable or immovable) or any estate or interest in any property is transferred inter vivos and which is not otherwise specifically provided for under this Act;
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;
mortgage
Defined · s 2“mortgage” means a security by way of mortgage for the payment of any definite and certain sum of money advanced or lent at the time, or previously due or forborne to be paid, being payable, or for the repayment of money to be thereafter lent, advanced or paid, or which may become due upon an account current, together with any sum Stamp already advanced or due, or without, as the case may be; and includes — (a) any conveyance of any property in trust to be sold or otherwise converted into money intended only as a security and redeemable before the sale or other disposal thereof either by express stipulation or otherwise; (b) any instrument in writing for defeating or making redeemable or explaining or qualifying any conveyance of property apparently absolute but intended only as a security; (c) any agreement for a mortgage or any agreement, contract or bond accompanied with a deposit of title deeds for making a mortgage of any property or for pledging or charging the same as a security;
property
Defined · s 2“property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;
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