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6. By whom stamp duty is payable

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Otherwise than in cases where there is an agreement to the contrary, stamp duty shall be payable:-

(a)

in the case of a policy of insurance, by the person effecting the insurance;

(b)

in the case of a transfer or assignment of any share, by the transferee or assignee of such share;

(c)

in the case of a lease, by the lessee;

(d)

in the case of a claim, demand or request by a service provider from the holder of a credit card, by the credit card holder ; and

(e)

in all other cases, by the person drawing, making or executing such instrument.