Acts Online

a)	when used as a noun, means-

i)	[deleted by the Revenue Laws Second Amendment Act No. 32 of 2005]

ii)	[deleted by the Revenue Laws Second Amendment Act No. 32 of 2005];

iii)	a special receipt of the payment of that duty in accordance with section 5(1)(ii) and (iii); or

iv)	the words "duty paid"where an electronic receipt has been issued in accordance with section 5(1)(iv); and

b)	when used as a verb, means affix a stamp to an instrument: Provided that in the case where the payment of duty is not required to be denoted on an instrument, "stamp", when used as a verb, means to make payment of that duty,

and "stamped" and "stamping" shall be construed accordingly;