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Revised Laws of Saint Lucia
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STAMP DUTY ACT
Revised Laws of Saint Lucia (2023)
Back to Revised Laws of Saint Lucia (2023)
STAMP DUTY ACT
ACT
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 out 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
Stamp Vendors' Licence.
SUBSIDIARY LEGISLATION
Restriction on use of Adhesive Stamps Rules – Section 5 (Statutory Instrument 5/1920)
Court Fees Rules – Section 5 (Statutory Instrument 50/1936)
Notarial Repertories and Indexes – Section 5 (Statutory Instrument 5/1918)
Stamp Vendors Regulations – Section 5 (Statutory Instruments 35/1946 and 68/1946)
1. Citation
2. Licence
3. Stamps and postal stationery
4. Sales
5. Selling price
6. Public notice
7. Inspection
8. Gazette