10. After section 13 of the Principal Act, the following section is inserted:
“13A. An instrument executed in the Territory or elsewhere, being—
(a) an instrument referred to in subsection 17 (1); or
(b) an instrument of transfer of a marketable security;
shall not, except in criminal proceedings or proceedings for the purpose of determining a liability to tax, be pleaded or given in evidence or be admitted to be good, useful or available in law or equity for any purpose, unless it has been stamped.”.