Statutory payers
For buying or acquiring shares, the Third Schedule places duty on the buyer or transferee. For mortgaging shares, the mortgagor is the stated payer. Identify whether the instrument is an acquisition or security document before assigning responsibility; the two charges have different valuation and rate rules.
Contract and compliance
A contract may allocate payment between parties, so retain the relevant clause with the stamping record. The payer guide does not calculate the duty or determine whether a relief applies. Use the acquisition, mortgage and exemption guides for the transaction’s substantive treatment and comply with its stamping deadline.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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