THIRD SCHEDULE
Sections 23, 23B, 34(a) and 78
Persons liable to pay stamp duty
Article
Nature of the instrument and the reference number thereto in the First Schedule
 
Person liable to pay stamp duty
1
BOND, COVENANT or INSTRUMENT FOR SECURING PAYMENT — Article 1
 
The lessee
2
CONVEYANCE, ASSIGNMENT or TRANSFER — Article 3(a) to (h)
 
 
 
(a)for all purposes other than Article 3(b), (ba), (bb), (bd), (be) and (bg)
 
The grantee, transferee or lessee
 
(b)for the purposes of Article 3(b), (ba), (bb), (bd), (be) and (bg)
 
The grantor or transferor
2A
CONVEYANCE — Article 3A
 
 
 
(a)for duty A and duty C
 
The grantee
 
(b)for duty B and duty D
 
The grantor
3
EXCHANGE — Article 6
 
Same as a conveyance
4
LEASE or AGREEMENT FOR A LEASE — Article 8
 
The lessee
5
MORTGAGE, AGREEMENT FOR A MORTGAGE and DEBENTURE — Article  9
 
The mortgagor or obligor
[6/2010; 23/2011; 13/2017; S 474/2010; S 16/2011; S 12/2013; S 84/2017]