Stamp Duty Act, 2005 (No. 689).

This Act requires the amounts specified in Schedule 1 to payable as stamp duties in respect of the matters stated respectively in relation to them. An instrument relating to the creation or transfer of an estate or interest in land, submitted to the Commissioner for assessment of the chargeable stamp duty, shall be accompanied with a statement in the form set out in the Schedule 2. (2) The statement shall be signed by the grantee, transferee or by a person authorised in writing to do so by the grantee or transferee. An instrument or title shall not be registered or entered in the registry of instruments that affect land or in the land title register unless (a) the instrument or document containing particulars of title is stamped; or (b) the instrument or document is stamped under with a particular stamp denoting that it is not chargeable with duty. An agreement for a lease or with respect to the letting of land or a tenement, is to be charged with the same duty as if it were an actual lease made for the term and consideration mentioned in the agreement.