- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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(This note is not part of the Regulations)
These Regulations amend legislation relating to stamp duty. The purpose of the amendments is to enable the Commissioners for Her Majesty’s Revenue and Customs to denote duty other than by impressed stamps.
Regulation 2 amends the Stamp Duties Management Act 1891. The amendments replace references to impressed stamps with references to stamps produced by means of a die and extend the definition of “die” so that it includes any machine used under the direction of the Commissioners for denoting duty.
Regulation 3 makes similar amendments to the Stamp Act 1891. In addition, paragraph (3) amends section 14 of that Act. Section 14 provides that instruments which are not duly stamped may not be received in evidence. The amendment ensures that, in cases where duty is required to be denoted by impressed stamps, instruments are not to be treated as not being duly stamped for the purposes of the section where duty is denoted by a different method permitted at the time of stamping.
Regulation 4 makes consequential amendments to other legislation relating to stamp duty.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.
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