Part VIU.K. Stamps and Stamp Duties
StampsU.K.
115, 116.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1Ss. 115, 116 repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. XVIII
117Application of section 9 of the Stamp Act 1891, and provisions as to proceedings thereunder relating to postage stamps.U.K.
(1)As from the appointed day, section 9 of the M1Stamp Act 1891 (penalty for frauds in relation to adhesive stamps) shall have effect as if references therein to such stamps included references to adhesive postage stamps.
(2)The following enactments making provision with respect to the institution of, and otherwise in relation to, proceedings for the recovery of fines under the Acts relating to inland revenue, namely, sections 21, 22 and 35 of the Inland Revenue Regulation Act 1890, section 121 of the M2Stamp Act 1891 and section 7(5) of the M3Revenue Act 1898, shall not apply to proceedings in respect of an offence under section 9 of the Stamp Act 1891 committed on or after the appointed day in relation to a postage stamp, but any such proceedings shall be summary ones.
118 Application of section 13 of the Stamp Duties Management Act 1891 to frauds touching postage stamps, and consequential amendment of section 16 of that Act.U.K.
(1)The definitions of “die” and “stamp” in section 27 of the M4Stamp Duties Management Act 1891 shall, for the purposes of the application thereof, on and after the appointed day, to section 13 of that Act (offences in relation to dies and stamps), have effect as if the reference to the Commissioners of Inland Revenue included a reference to the Post Office and as if references to any duty included references to postage.
(2)Matters or things seized under the authority of a warrant issued under section 16 of the said Act of 1891 on or after the appointed day shall, if they relate to postage, be delivered to the Post Office instead of to the Commissioners of Inland Revenue.
Marginal Citations
119 Power of the Commissioners of Inland Revenue to stamp paper for the Post Office.U.K.
The Commissioners of Inland Revenue may make arrangements with the Post Office whereunder they, in consideration of the making to them by it of such payments as may be agreed between them and it with the approval of the Treasury, stamp paper sent to them for the purpose of its being stamped for use as postcards or reply-postcards or covers or envelopes of postal packets with stamps denoting the appropriate postage.
120 Validity of existing stamps.U.K.
Stamps current immediately before the appointed day for denoting duties of postage (whether or not they denote also other duties) shall be deemed for all purposes to be postage stamps.
121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
F2S. 121 repealed by Social Security Act 1973 (c. 38), Sch. 28 Pt. I
Modifications etc. (not altering text)
C1S. 121: power to continue conferred (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 5, 7(2), Sch. 3 para.15
122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3S. 122 repealed by National Debt Act 1972 (c. 65), s. 17, Sch.
123 Meaning of “postage” and “postage stamp”.U.K.
In the foregoing provisions of this Part of this Act, “postage” (except in the expression “duties of postage”), means postage chargeable by the Post Office, and “postage stamp” shall be construed accordingly.
124—126.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.
Textual Amendments
127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
Textual Amendments
F5Ss.127, 130, 131 repealed by British Telecommunications Act 1981 (c. 38), Sch. 6 Pt. I
Special Provisions with respect to Northern IrelandU.K.
128 Application of foregoing provisions of Part VI to Northern Ireland.U.K.
In the application of the foregoing provisions of this Part of this Act to Northern Ireland:—
(a)F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)for any reference to Great Britain there shall be substituted a reference to Northern Ireland;
(c)any reference (except in sections 117 and 122) to the M5Stamp Duties Management Act 1891 or to the M6Stamp Act 1891 shall be construed as a reference to that Act as it applies to stamp duties chargeable in Northern Ireland or to stamps which may denote any such duties, as the case may require;
(d)F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e)F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
129 Exemption of Act from stamp duty in Northern Ireland. N.I.
(1)Section 12 of the M7Finance Act 1895 (which, in its application to Northern Ireland, requires a person in whom property is, by virtue of an Act, vested by way of sale to produce to the [F8Department of Finance for Northern Ireland] a copy of the Act stamped with the duty payable on a conveyance on sale) shall not operate to require the delivery to that [F8Department] of a copy of this Act F9 or the payment of stamp duty under that section on any copy of this Act F10
(2)Section 9 of the M8Finance Act (Northern Ireland) 1936 (presentation to the [F8Department of Finance for Northern Ireland] of particulars relating to transfers of land) shall not apply in relation to any vesting of an estate or interest in land in the Post Office effected by this Act.
(3)This section extends to Northern Ireland only.
Textual Amendments
F8Words substituted by virtue of Northern Ireland Constitution Act 1973 (c. 36), Sch. 5 para. 8(1)
F9Words repealed by British Telecommunications Act 1981 (c. 38), Sch. 6 Pt. I
F10Words “or any copy of such an order” omitted by virtue of British Telecommunications Act 1981 (c. 38), Sch. 6 Pt. I (repealing words “or any copy of any such order”)
Modifications etc. (not altering text)
C2Functions of Department of Finance for Northern Ireland relating to stamp duty transferred to Commissioners of Inland Revenue: S.I. 1973/2163, art. 4(1)
Marginal Citations