Section 14Part 0 —
Methods of stamping
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In addition to any other methods of stamping instruments which the Governor may from time to time prescribe, instruments or other documents may be stamped by affixing thereto adhesive stamps issued by the Governor to the Post Office for the purpose of the Postal Law (1997 Revision) or this Law of such designs and denominations as the Governor may from time to time prescribe or by means of postal franking machines approved for use under that law.
The Commissioner may collect in advance from any banker any duty payable upon cheques and may authorise the pre-stamping of forms of such cheques in blank for subsequent issue for use by the public.
Such blank forms shall be imprinted under the supervision of the Commissioner with a double black circle printed round with the words “Cayman Islands Stamp Duty Paid” in such manner as to be readily and clearly apparent and to show the amount of duty paid.
Cross References
- Section of Postal Law
Postal Law (1997 Revision)