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Home/Legislation/Duties Act 1997/307

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Duties Act 1997

307Impounding of instruments

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#### 307 Impounding of instruments 307 Impounding of instruments > > (1) The Chief Commissioner may impound any instrument that ought to be but is not stamped or is insufficiently stamped. > > > (2) The Chief Commissioner may retain any impounded instrument until the duty or any interest or penalty tax, or all such amounts, have been paid.

Previous section306Ascertainment of value of certain interests Next section308Application of Act to Crown

Section 307 - Duties Act 1997 - Impounding of instruments — Zoe