s 4 Instruments chargeable with duty
4.—(1) Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument —(a) which, not having been previously executed by any person, is executed in Singapore; or (b) which is executed outside Singapore, and relates to any property situated, or to any matter or thing done or to be done, in Singapore, and is received in Singapore, is chargeable with duty of the amount specified in that Schedule as the proper duty for that instrument. (2) All instruments chargeable with duty must be duly stamped.