Stamp Act · 2022 Revised Edition · Part 2
9. Instruments chargeable with duty in respect of distinct matters
Official textFrom Attorney General's Chambers, unchanged
Except where express provision to the contrary is made by this or any other Act —
an instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters;
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
an instrument made for any consideration in respect of which it is chargeable with ad valorem duty, and also for further or
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;
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other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
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;
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Liability of Persons to Payment of Duty
Part 4
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Time of Stamping Instruments
Part 6
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Sale of Stamps and Allowance for Spoiled Stamps
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Offences and Penalties
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Estate Duties
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