4 How duties are to be paid.

[SA1891 s2]

All stamp duties for the time being chargeable by law on any instruments are to be paid and denoted according to this Act and except where express provision is made to the contrary are to be denoted by ^[1]>impressed stamps only^<[1][1]>impressed stamps or by attaching to the instrument the stamp certificate issued in respect of that instrument^<[1].