On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 01/04/2006.
6B.
—(1) The Commissioner may establish or operate a computer service known as the E-Stamping system that enables a registered person, in accordance with the arrangements made under this section —
(a)
to obtain an assessment of stamp duty (and any penalty) on an instrument;
(b)
to pay stamp duty (and any penalty) on an instrument by electronic funds transfer in accordance with the assessment; and
(c)
to stamp the instrument by attaching a stamp certificate to it which bears an authorisation number issued for the instrument and such other particulars as are determined by the Commissioner,
without the need for the instrument to be presented to the Commissioner or a proper officer in charge of the stamp office.
[33/99]
(2) Any person may apply to the Commissioner to register to use the E-Stamping system.
[33/99]
(3) The Commissioner may refuse an application made under subsection (2) or approve the registration of the applicant subject to such terms as he thinks fit.
[33/99]
(4) An approval may be amended at any time by agreement between the Commissioner and the registered person or by written notice given by the Commissioner to the registered person.
[33/99]
(5) An approval granted under subsection (3) shall remain in force until it is cancelled by the Commissioner or until the registered person surrenders the approval.
[33/99]
(6) The Commissioner may, by written notice, cancel an approval at any time for any reason.
[33/99]
(7) The Commissioner may, with the approval of the Minister —
(a)
determine the information and particulars that may be electronically transmitted under the E-Stamping system, including the form and manner they are to be transmitted;
(b)
determine the procedure for use of the E-Stamping system, including the procedure in circumstances where there is a breakdown or interruption in the computer service; and
(c)
generally do such other things for the better provision of the computer service.
[33/99]