Stamp Act · 2022 Revised Edition · Part · Liability of Persons to Payment of Duty
30. Exemption of Government
Official textFrom Attorney General's Chambers, unchanged
No duty shall be chargeable in respect of —
any instrument executed by or on behalf of or in favour of the Government in cases where, but for this exemption, the
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Stamp
Government would be liable to pay the duty chargeable in respect of such instrument;
chargeable
“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;
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.
property
“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;
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;
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 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