Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
PART 11
Management Provisions
Chapter 1
Interpretation, Application and Care and Management
135 Interpretation (Part 11).
[SDMA1891 s27 (part); Par.16(1) I.R.(Adap.)O 1923]
In this Part—
“duty” means any stamp duty for the time being chargeable by law;
“office of the Commissioners” means an office of the Commissioners where stamps are provided;
“officer” means officer of the Commissioners;
“stamp” is a stamp provided or to be provided by a Government Department.