Stamp Duties Act 1929 s 34

s 34 Duty by whom payable

34. In the absence of an agreement to the contrary, the expense of providing the proper stamp duty is to be borne —(a) in the case of the instruments described in the second column of the Third Schedule, by the person mentioned in the third column of that Schedule; and (b) in the case of every other instrument, by the person drawing, making or executing the instrument.

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