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====Commentary==== | ====Commentary==== | ||
If you compare this definition with the equivalent definition of {{gmslaprov|Tax}} in the {{gmsla}} you might find yourself idly wondering about this strange little exception, missing from the GMSLA, for {{tag|stamp duty}}. I know I did. | If you compare this definition with the equivalent definition of {{gmslaprov|Tax}} in the {{gmsla}} you might find yourself idly wondering about this strange little exception, missing from the GMSLA, for {{tag|stamp duty}}. I know I did. | ||
Interestingly - or not, depending on your perspective - the drafters of the {{2002ma}} neglected to make use of the opportunity to use the definition of "{{isdaprov|Stamp Tax}}" in place of the less elegant "stamp, registration, documentation or similar tax". But this might be the reason for the carve-out: Stamp Tax has its own little representation in Section {{isdaprov|4(e)}}. | |||
====See Also==== | ====See Also==== | ||
{{isdaanatomy}} | {{isdaanatomy}} |