Acts Online
GT Shield

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

Chapter III: General Provisions Relating to the Stamping of Instruments

7. Persons liable to stamp various instruments

 

(1) The persons respectively liable for duty and required to stamp any instrument referred to in this section shall be—
(a) [deleted by Act 70 of 1975;]
(b) *[deleted by Revenue Laws Amendment Act, No. 32 of 2004].
(c) [deleted by section 55 of Act 19 of 2001]
(d) [deleted by the Taxation Laws Amendment Act, 2004 (16 of 2004)
(e) in the case of a cession, the cedent;
(f) in the case of a lease or agreement of lease in respect of immovable property, the lessor;
(g) [deleted by the Revenue Laws Amendment Act No. 31 of 2005];
(h) [deleted by the Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007)] ;
(hA) [deleted by the Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007)]
(hB) [deleted by the Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007)];
(i) [deleted by Act 13 of 2003];
(iA) [deleted by Act 69 of 1989];
(iB) [deleted by the Taxation Laws Second Amendment Act, 2005 (No. 10 of 2005)]
(j) [deleted by the Revenue Laws Amendment Act No. 31 of 2005].

 

(2) [Deleted by the Taxation Laws Second Amendment Act, 2005 (No. 10 of 2005)].