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STAMP DUTIES ACT

Section 61: Principal instrument how to be ascertained.

1939Section 61 of 118•Federal Republic of Nigeria

The parties may determine for themselves which of several instruments shall be deemed the principal instrument, and may pay the ad valorem duty thereon accordingly.

Cite this section

Section 61, STAMP DUTIES ACT (1939).

https://repo.podus.ai/laws/stamp-duties-act/section/61/