Stamp Duties Act, 1968 (Act No. 77 of 1968)Chapter III: General Provisions Relating to the Stamping of Instruments7. Persons liable to stamp various instruments |
| (1) | The persons respectively liable for duty and required to stamp any instrument referred to in this section shall be— |
| (a) | [deleted by Act 70 of 1975;] |
| (b) | *[deleted by Revenue Laws Amendment Act, No. 32 of 2004]. |
| (c) | [deleted by section 55 of Act 19 of 2001] |
| (d) | [deleted by the Taxation Laws Amendment Act, 2004 (16 of 2004) |
| (e) | in the case of a cession, the cedent; |
| (f) | in the case of a lease or agreement of lease in respect of immovable property, the lessor; |
| (g) | [deleted by the Revenue Laws Amendment Act No. 31 of 2005]; |
| (h) | [deleted by the Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007)] ; |
| (hA) | [deleted by the Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007)] |
| (hB) | [deleted by the Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007)]; |
| (i) | [deleted by Act 13 of 2003]; |
| (iA) | [deleted by Act 69 of 1989]; |
| (iB) | [deleted by the Taxation Laws Second Amendment Act, 2005 (No. 10 of 2005)] |
| (j) | [deleted by the Revenue Laws Amendment Act No. 31 of 2005]. |
| (2) | [Deleted by the Taxation Laws Second Amendment Act, 2005 (No. 10 of 2005)]. |