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Stamp Duties Act, 1968 (Act No. 77 of 1968)

Chapter VI: General and Miscellaneous

34. Repeal of laws

 

(1) Subject to the provisions of sections 23(7) and 24(8) and subsections (2) and (3) of this section, the laws specified in Schedule 2 are hereby repealed to the extent set out in the third column of that Schedule.

 

(2) Any regulation or notice made or issued or in force under any provision of a law repealed by subsection (1) shall be deemed to have been made or issued or to be in force under the corresponding provision of this Act.

 

(3) Any instrument executed outside the Republic before the date of commencement of this Act and which relates to the transfer or hypothecation of any property situated in the Republic or to any matter or thing to be performed or done therein shall, notwithstanding the fact that such instrument is received in the Republic on or after the said date, be subject to the duties prescribed for such instrument in the Stamp Duties Act, 1962 (Act No. 59 of 1962), and such duties shall be denoted or paid and shall be recoverable from the person liable therefor in the manner provided in the last-mentioned Act.