Arrangement of Sections
1. Short title.
2. Interpretation.
PART I
Provisions applicable to instruments generally
Charge of duty upon instruments
3. Charge of duties in Schedule.
4. Stamping and collection of duties on corporate instruments.
Appointment of commissioners
6. Commissioners of stamp duties.
7. Discontinuance and issue of dies.
8. Instruments to be separately charged with duty in certain cases.
9. Facts and circumstances affecting duty to be set forth in instrument.
10. Mode of calculating ad valorem duty in certain cases.
Use of adhesive stamps
11. Cancellation of adhesive stamps.
12. Proper time for stamping instruments.
13. Penalty for fraud in relation to adhesive stamps.
Appropriated stamps
Adjudication by a commissioner
15. As to denoting certiticate.
16. The commissioner may be required to express his opinion as to duty.
17. The commissioner may call for and refuse to proceed without evidence.
18. Persons authorised to take declarations and affidavits.
19. Effect of assessment by commissioner and payment of duty in accordance therewith.
20. Two commissioners not to adjudicate on same instrument.
21. Persons dissatisfied may appeal.
22. Terms upon which instruments not duly stamped may be received in evidence.
Stamping of instruments after execution
23. Stamping of instruments after execution.
Entries upon rolls, books and documents
24. Certain rolls and books to be open to inspection.
25. Penalty for enrolling instrument not stamped.
Destruction of unclaimed instruments
26. Destruction of unclaimed instruments.
PART II
Regulations applicable to particular instruments
Admission
Agreements
28. Adhesive stamps may be used for agreements.
29. Certain mortgages of stock to be chargeable as agreements.
30. Hire purchase agreement to be stamped.
Appraisements
31. Definition of "appraiser".
32. Appraisements to be written out.
Instruments of apprenticeship
33. Meaning of instrument of apprenticeship.
Bank notes, bills of exchange and promissory notes
34. Meaning of "banker" and "bank note".
35. Bankers not to issue bank notes in Nigeria other than those of Central Bank of Nigeria.
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