Overview

The Stamp Duties Act 1990 (CAP. 441 LFN, 1990) is a Nigerian federal legislation that establishes the legal framework for stamp duties on various instruments. It consists of two main parts: Part I covers general provisions applicable to all instruments, including the charge of duties, appointment of commissioners, use of adhesive and appropriated stamps, adjudication, stamping after execution, and penalties. Part II contains specific regulations for particular instruments such as admissions, agreements, appraisements, apprenticeship instruments, bank notes, bills of exchange, promissory notes, bills of lading, bills of sale, charter-parties, contract notes, and conveyances on sale. The Act defines key terms, sets out duty rates (referenced in a Schedule), and outlines procedures for stamping and adjudication. It also includes provisions for appeals, evidence, and penalties for non-compliance. The document serves as a foundational legal text for revenue collection through stamp duties in Nigeria.

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