The persons liable to pay stamp duty will be in accordance to the terms stated in the document.
If the terms of the document are silent on this, the persons liable will be in accordance to the Third Schedule to the Stamp Duties Act as follows:
| Nature of instrument |
Person liable to pay stamp duty |
Bond, covenant
- relating to securing the payment for the hire of furniture, chattels, fittings or equipment in connection with the lease of property and for the provision of services or facilities or to other matters or things in connection with such lease
|
The lessee |
| Duplicate or counterpart |
The lessor |
| Conveyance, Exchange of property or shares |
The grantee, transferee or lessee |
| Mortgage |
The mortgagor or obligor |
| Partition |
The parties involved in the partition |