6. By whom stamp duty is payable

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

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

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

in the case of a lease, by the lessee;

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

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