Interpretation

In this Act, unless the context otherwise requires7 “agreement” includes memorandum of agreement, whether it is the actual contract or is only evidence of the contract, and whether it does or does not contain all the terms of the contract; “conveyance” includes every instrument and every decree or order of court whereby any property or right is transferred to or vested in any person, or whereby any property or right not previously in existence is created; “executed” and “execution”, with reference to instruments not under seal, mean signed and signature; “impressed stamp”, with reference to instruments and material, means a stamp impressed by means of a die, or an adhesive stamp cancelled by the Commissioners after it has been affixed to the instrument or material by or under the authority of the Commissioners, or, in the case of bills of exchange and foreign exchange permits, any printed device approved by the Commissioners under section 16; “instrument” includes every written document, except a will, however the words are represented or reproduced; “land” includes hereditaments, and, for greater certainty, strata lots comprised in a duly registered strata plan within the meaning of the Strata Titles Registration Act and tenements, whether corporeal or incorporeal, houses, buildings, or any interests therein; CAP. 196. “marketable security” means a security of such a description as to be capable of being sold in a stock market; “material” includes every sort of material upon which words or figures can be expressed; “prescribed” means prescribed by regulations made under this Act; 8 “stamp” includes a stamp impressed by means of a die or a printed device approved by the Commissioners under section 16; “stamp duties” includes all duties for the time being chargeable by law as stamp duties, and all fees which are for the time being directed to be collected or received by means of stamps; and “stock” includes the stocks, funds, shares, or securities of any Government or State, or of any public, municipal, or local body or authority, or of any corporation or company.