Time for stamping instruments

(1) Unless otherwise provided or prescribed, an instrument charge-able with stamp duty shall be stamped before or at the time of notification by the Commissioners of the duty chargeable on such instrument, Provided that the instrument chargeable shall be submitted to the Commissioners within thirty days of the date of the execution thereof, and shall not be stamped after that time except with an impressed stamp on payment of the proper (2) An instrument chargeable with an ad valorem duty not being a promissory note or bill of exchange may be stamped with an impressed stamp without the payment of a penalty at any time within thirty days after it was first executed. (3) An instrument which is first executed outside Belize may be stamped without payment of any penalty at any time within thirty days after it is first received in Belize, or within thirty days after the notification by the Commissioners of the duty chargeable on such instrument where the instrument was submitted to the Commissioners under section 73, Provided that such submission shall be made within thirty days after such instrument was first received in Belize. 17