14Provisions as to the remission of stamp duty and filing and other fees

14 Provisions as to the remission of stamp duty and filing and other fees

(1)  An instrument made by the Minister or by any other person acting under an instrument of delegation under section nineteen for any of the purposes of this Act is exempt from duty under the Stamp Duties Act 1931 and may be filed, recorded, or registered without payment of any fee payable under any Act.

(2)  *[Section 14 Subsection (2) amended by No. 19 of 1980, s. 171 and Sched. 1 ]*No –

(a) duty under the Stamp Duties Act 1931 ; or

(b) fee under the Land Titles Act 1980 or the Registration of Deeds Act 1935 –

is payable upon or in respect of a prescribed instrument.

(3)  Where, before the commencement of this Act, duty under the Stamp Duties Act 1931 was paid on or in respect of a prescribed instrument, the Commissioner of Stamp Duties, on receipt of –

(a) an application made by the person by whom the duty was paid; and

(b) a statutory declaration made by that person declaring that the execution of the instrument was necessitated primarily by reason of the destruction of property by the fires –

shall refund to the applicant the amount of the duty so paid by him.

(4)  An application under subsection (3) of this section may be in the form of a Treasury voucher signed by the applicant and containing particulars of –

(a) the amount of duty paid on the instrument to which the application relates; and

(b) the date on which the duty was paid.

(5)  *[Section 14 Subsection (5) amended by No. 19 of 1980, s. 171 and Sched. 1 ]*In this section, prescribed instrument means an instrument or document of any kind that –

(a) is prepared, lodged, recorded, registered, or filed under or for the purposes of the or the ; and