87 Certificates.U.K.
(1)The Commissioners may make regulations providing that an instrument which is of a kind specified in them—
(a)shall be certified to be an instrument of that kind, and
(b)shall not be treated as duly stamped if it is not so certified.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Certification under this section shall be by such method as the regulations may specify, and in particular they may provide for a certificate to be borne by or attached to or otherwise associated with an instrument in such manner as they may specify.
(4)A certificate under this section shall be in such form and signed by such person as the regulations may specify.
(5)Regulations under this section may contain such incidental or consequential provisions as the Commissioners F2... think fit.
(6)Regulations under this section may make different provision for different cases or descriptions of case.
(7)The power to make regulations under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
Textual Amendments
F1S. 87(2) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 4(2) (with Sch. 39 paras. 11-13)
F2Words in s. 87(5) omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 4(3) (with Sch. 39 paras. 11-13)