s 6B E‑Stamping system
6B.—(1) The computer service known as the E‑Stamping system and established under section 6B as in force immediately before 4 October 2018, may be used for the purposes mentioned in subsection (2).[37/2018] (2) The purposes are to enable any person, in accordance with the arrangements made under this section —(a) to do the following without the need to present the instrument concerned to the Commissioner or a proper officer in charge of the stamp office:(i) obtain an assessment of stamp duty (and any penalty) on an instrument; (ii) pay stamp duty (and any penalty) on the instrument by electronic funds transfer in accordance with the assessment; (iii) stamp the instrument by attaching a stamp certificate to it or (in the case of an electronic instrument within the meaning of section 59) obtaining a stamp certificate for it, which bears an authorisation number issued for the instrument and such other particulars as are determined by the Commissioner; and (b) to apply to the Commissioner for the adjudication of an instrument under section 37 and to obtain a certificate of adjudication from the Commissioner under section 38.[37/2018] (3) The Commissioner may —(a) determine the information and particulars that may be electronically transmitted under the E‑Stamping system, including the form and manner they are to be transmitted; (b) determine the procedure for use of the E‑Stamping system, including the procedure in circumstances where there is a breakdown or an interruption in the computer service; and (c) generally do such other things for the better provision of the computer service.[37/2018]