ACT
(Acts 21 of 1913, 4 of 1915, 2 of 1918, 54 of 1953, 4 of 1955, 5 of 1978, Statutory Instruments 43/1986, 39/1987, 29/1988, 48/1989, 49/1989, 23/1991, 10/1994, 68/2000, 119/2000, 79/2001, 94/2001, 72/2002, 63/2003, 37/2004, 123/2006, 43/2009, 85/2010, 74/2012, 136/2012, 24/2014, 100/2021 and 104/2021)
Act 21 of 1913 .. in force 30 December 1913
Amended by Acts 4 of 1915, 2 of 1918, 54 of 1953 and 4 of 1955
Amended by Act 5/1978 .. in force 13 April 1978
Amended by S.I. 43/1986 .. in force 30 May 1986
Amended by S.I. 39/1987 .. in force 22 August 1987
Amended by S.I. 29/1988 .. in force 1 July 1988
Amended by S.I. 48/1989 .. in force 28 October 1989
Amended by S.I. 49/1989 .. in force 28 October 1989
Amended by S.I. 23/1991 .. in force 20 April 1991
Amended by S.I. 10/1994 .. in force 5 March 1994
Amended by S.I. 68/2000 .. in force 25 March 2000
Amended by S.I. 119/2000 .. in force 10 June 2000
Amended by S.I. 79/2001 .. in force 28 July 2001
Amended by S.I. 94/2001 .. in force 6 October 2001
Amended by S.I. 72/2002 .. in force 12 August 2002
Amended by S.I. 63/2003 .. in force 25 August 2003
Amended by S.I. 37/2004 .. in force 1 June 2004
Amended by S.I. 123/2006 .. in force 17 July 2006
Amended by S.I. 43/2009 .. in force 16 March 2009
Amended by S.I. 85/2010 .. in force 2 August 2010
Amended by S.I. 74/2012 .. in force 8 August 2012 (Revoked by S.I. 136/2012)
Amended by S.I. 136/2012 .. in force 8 August 2012 (Expired on 7 February 2014)
Amended by S.I. 24/2014 .. in force 3 March 2014 (Expired on 28 February 2014)
Amended by S.I. 100/2021 .. in force 28 June 2021
Amended by S.I. 104/2021 .. in force 30 June 2021
ARRANGEMENT OF SECTIONS
| 1. | Short title |
| 2. | Interpretation |
| 3. | Duties imposed |
| 4. | Denomination and management of duties |
| 5. | Regulations |
| 6. | Custody of stamps, dies, etc |
| 7. | Persons authorised to sell stamps |
| 8. | Pre-payment necessary |
| 9. | Allowance for spoiled stamps |
| 10. | How instruments are to be written and stamped |
| 11. | Instruments to be separately charged with duty in certain cases |
| 12. | Facts and circumstances affecting duty to be set forth in instruments |
| 13. | Calculation of ad valorem duty in certain cases |
| 14. | Cancellation of adhesive stamps |
| 15. | Defacing adhesive stamps |
| 16. | Appeal from assessment of stamp duty |
| 17. | Auditor may admit unstamped voucher |
| 18. | Production in evidence of unstamped documents |
| 19. | Penalty upon stamping instruments after execution |
| 20. | Instruments to be stamped before registering enrolling or filing |
| 21. | Power of judge to compel production of document for inspection and verification as to stamp duty |
| 22. | Duty on certificate of attorney-at-law or notary |
| 23. | Appraisements to be written on stamped material |
| 24. | Meaning of “bill of exchange” |
| 25. | Meaning of “promissory note” |
| 26. | Use of adhesive stamps on bills |
| 27. | Stamping foreign bills and notes |
| 28. | Bills and notes purporting to be drawn abroad |
| 29. | Penalty for issuing, etc., unstamped bill or note |
| 30. | Bills drawn in a set |
| 31. | Bills of lading |
| 32. | Meaning of “charter-party” |
| 33. | Charter-party executed out of Saint Lucia |
| 34. | Stamping charter-party after execution |
| 35. | Meaning of “conveyance on sale” |
| 36. | Calculation of duty in respect of stock and securities |
| 37. | Calculation of duty in respect of periodical payments |
| 38. | Duty chargeable on conveyance in consideration of debt, etc |
| 39. | Duty chargeable on conveyance in part consideration of improvements |
| 40. | Direction as to duty in certain cases |
| 41. | Sale of annuity or right not before in existence |
| 42. | Conveyance on any occasion except sale |
| 43. | Exchange or partition |
| 44. | Agreement for a lease to be charged as a lease in certain cases |
| 45. | Duty on lease in consideration of produce |
| 46. | Direction as to duty on lease in certain cases |
| 47. | Meaning of “hypothec” |
| 48. | Duty on notarial protest |
| 49. | Meaning of “policy of insurance” |
| 50. | Meaning of “policy of sea insurance” |
| 51. | Stamping of policy of insurance on ship under construction, etc |
| 52. | Contract to be in writing |
| 53. | Policy for voyage and time |
| 54. | Continuation clause in policy of sea insurance |
| 55. | No policy valid unless stamped |
| 56. | Legal alterations in policies |
| 57. | Meaning of “receipt” |
| 58. | Denoting of duty |
| 59. | Stamping receipts after execution |
| 60. | Offences in relation to receipts |
| 61. | Conditions and agreements as to stamp duty void |
| 62. | Assignments of life policy to be stamped before payment of money assured |
| 63. | Governor General may direct fees to be paid in stamps |
| 64. | Savings of notices issued under Stamp Act, 1881 |
| 65. | Licence to issue unstamped bank notes |
| 66. | Offences in relation to dies and stamps |
| 67. | Warrant to search for forged die, etc |
| 68. | Frauds in relation to adhesive stamps |
| 69. | Frauds in relation to duties not specially provided for |
| 70. | Penalty in certain cases |
| 71. | Recovery of penalties |
| 72. | Governor General may remit penalties and compound proceedings |
| 73. | References to other enactments |
| 74. | Promissory notes made before commencement of act |
| 75. | Composition for duty on cheques |
| Schedule | |
AN ACT relating to stamp duties.
Commencement [30 December 1913]