Stamp Act · 2022 Revised Edition · Part 2
6. How instruments are to be written and stamped
Official textFrom Attorney General's Chambers, unchanged
Every instrument written upon stamped paper is to be written in such manner and every instrument partly or wholly written before being stamped is to be so stamped that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instruments written upon the same piece of paper.
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
If more than one instrument be written upon the same piece of paper, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.
paper
“paper” includes every material upon which words or figures can be expressed;
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;
paper
Defined · s 2“paper” includes every material upon which words or figures can be expressed;
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