STAMP DUTIES ACT

Section 8: Instruments to be separately charged with duty in certain cases

1939Section 8 of 118Federal Republic of Nigeria

Except where express provision to the contrary is made by this or any other Act-(a) an instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate
instrument, with duty in respect of each of such matters;
(b) an instrument made for any consideration or consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration, or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.

Cite this section

Section 8, STAMP DUTIES ACT (1939).

https://repo.podus.ai/laws/stamp-duties-act/section/8/