Section 71 Stamp Duties Act

Section 71 of Stamp Duties Act 1939 is about Duty on certain leases may be denoted by adhesive stamp. It provides as follows:

The duty upon an instrument chargeable with duty as lease (or any definite term less than a year and the duty upon the duplicate or counterpart of any such instrument may be denoted by an adhesive stamp which shall be cancelled by the person by whom the instrument is first executed.