Electronic records

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Where an instrument which is liable to duty under this Law is in the form of an electronic record, a printed copy of the instrument shall be prepared and stamped in all respects in accordance with this Law.

Until a printed copy of an instrument in the form of an electronic record has been stamped in accordance with subsection (1), the instrument shall be unstamped for the purposes of this Law.

Stamp Duty Act

34 Sections

s.33Electronic records— Stamp Duty Act (2019 Revision)

Section 33Part 0 —

Electronic records

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Until a printed copy of an instrument in the form of an electronic record has been stamped in accordance with subsection (1), the instrument shall be unstamped for the purposes of this Law.